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CSR Committee constitution

The standing duty to constitute and retain the CSR Committee while section 135 or an Unspent CSR Account balance requires it.

How this is timed

Standing duty, no filing date

Regulator
MCA
Category
MCA annual filings
Form
Not specified
Last verified
2026-09-01
Read statutory basis

The company must keep the CSR Committee in place while section 135(1) applies. It must also retain the committee while any balance remains in its Unspent CSR Account, even after it falls below the section 135 thresholds. The Act does not set a meeting frequency for this committee.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Maintain the CSR Committee while section 135 or the Unspent CSR Account proviso requires it; do not infer a meeting cadence.

The rule

Stated as the law states it, so you can work out any period yourself.

CSR Committee

Maintain the CSR Committee while section 135 or the Unspent CSR Account proviso requires it; do not infer a meeting cadence.

Who must comply

  • A listed company that meets a threshold in section 135(1)
  • A company carrying a balance in its Unspent CSR Account

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Check the section 135 thresholds.
  • Check the balance in the Unspent CSR Account.

How to file

  1. 1Constitute the committee with at least three directors.
  2. 2Include at least one independent director.
  3. 3Keep the committee in place while the statutory condition continues.

Recent changes affecting this

From the regulator's own circulars and notifications.

Last verified 2026-09-01. Confirm against the official source before you rely on it.