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MCAMCA annual filings

CSR spending and transfer of unspent amounts

The yearly CSR spending duty and the transfer rules for amounts that remain unspent at the financial year end.

Next due

30 Apr 2027

Later this yearIn 231 days

For FY2026-27

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

A company within section 135 must spend the statutory 2% amount during the financial year. An amount governed by section 135(6) must move to the Unspent CSR Account by 30 April. An amount governed by section 135(5) must move to a Schedule VII fund within six months of the financial year end.

What changed

From 29 May 2026, rule 4A permits up to 10% of the year's CSR spend through zero-coupon zero-principal instruments on the Social Stock Exchange. That route is exempt from impact assessment.

All dates this year

Past dates are kept, so a late filing can still be dated.

30 Apr 2027FY2026-27In 231 days
30 Sept 2027FY2026-27In 384 days

Deadlines counted from an event

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

Standing duty

Apply the section 135 spending requirement during the financial year.

The rule

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

CSR spending during the year

Apply the section 135 spending requirement during the financial year.

Transfer to the Unspent CSR Account

Transfer the amount governed by section 135(6) to the Unspent CSR Account by 30 April.

Applies when: Section 135(6) governs the unspent amount.

Transfer to a Schedule VII fund

Transfer the amount governed by section 135(5) to a Schedule VII fund within six months of the financial year end.

Applies when: Section 135(5) governs the unspent amount.

Who must comply

  • A company that meets a threshold in section 135(1)

Statutory basis

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

Before you file

  • Calculate the section 135 spending requirement.
  • Identify the provision that governs each unspent amount.

How to file

  1. 1Complete the CSR spend during the financial year.
  2. 2Transfer each unspent amount within the applicable section 135 period.
  3. 3Report the position through the annual CSR report and linked CSR-2 form.

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.