The Companies Act, 2013 has done a tremendous job by providing Corporate Social Responsibility (CSR) as…

Under Section 135 of the Companies Act, 2013, mandatory CSR compliance applies to a company having a net worth of Rs. 500 crore or more, or a turnover of Rs. 1,000 crore or more, or a net profit of Rs. 5 crore or more during the immediately preceding financial year, so "the turnover of the company is INR 1,000 crores or more" is a statutory trigger; "the net worth of the company is INR 100 crores or more" and "its net profit during any financial year is INR 1 crore or more" fall below the statutory thresholds, and paid-up share capital is not a criterion at all.