Governance
CSR Applicability and Calculation for FY 2026-27, With a Worked Example
CSR applies for FY 2026-27 if FY 2025-26 net worth, turnover or net profit crossed ₹500 crore, ₹1,000 crore or ₹5 crore. The spend is 2% of the three-year average Section 198 profit, after two exclusions. Here is the whole sum, worked through.