Beyond Charity: A CFO’s Strategic Guide to CSR Compliance (Section 135) in FY 2025-26
Corporate Social Responsibility (CSR) in India has evolved from a voluntary “good to do” activity into a rigorous statutory obligation. For Indian corporates, Section 135 of the Companies Act, 2013 is no longer just about writing a cheque to a charitable trust; it is about project management, strict utilization trails, and penal consequences for non-compliance….