{
  "node_id": "india-companies-act-2013-section-135-csr",
  "title": "India Companies Act 2013 - Corporate Social Responsibility (CSR) Provisions under Section 135: 2% of Average Net Profit Mandate, Schedule VII Activities, CSR Committee Formation, and Unspent Fund Transfer to PM CARES",
  "domain": "Sustainability & ESG",
  "version": "1.0.1",
  "last_updated": "2026-04-30",
  "bluf": "Companies incorporated in India with net worth ≥ ₹500 crore, turnover ≥ ₹1,000 crore, or net profit ≥ ₹5 crore must spend at least 2% of their average net profits from the preceding three years on CSR activities listed in Schedule VII. Failure to spend requires board explanation and transfer of unspent amounts to specified funds, including the PM CARES Fund.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "iso-26000-social-resp",
    "un-sdg-corporate-mapping"
  ],
  "primary_citations_count": 5
}