Section 135, Companies Act

Unspent CSR Transfer and Deadline Calculator

Reviewed by CA Nikhil Gupta · Last reviewed 11 October 2026

Enter three years of net profit and the CSR spent to see the shortfall, the account it goes to and the transfer deadline.

Enter your figures

The fields start with sample figures. Replace them with your own; nothing is sent to a server.

Loading the calculator…

How the calculation works

CSR requirement = 2% of the average net profit of the three preceding financial years (nothing if the average is negative).
Unspent amount = requirement − amount spent.
Unspent amount on an ongoing project goes to the Unspent CSR Account within 30 days of the end of the financial year and must be used within three years; otherwise it goes to a Schedule VII fund within six months.

Worked example

A company with net profit of ₹6 crore, ₹7 crore and ₹8 crore has an average of ₹7 crore, so the CSR requirement is ₹14 lakh. If ₹9 lakh was spent, ₹5 lakh is unspent. For an ongoing project, ₹5 lakh moves to the Unspent CSR Account by 30 April 2026 (for FY 2025-26) and must be spent by 31 March 2029.

Background and professional notes

Assumptions and what this calculator does not cover

Net profit is the section 198 figure. Set-off of excess spending, administrative overhead limits and impact assessment rules are not modelled.
Deadlines run from the end of the financial year of the shortfall.

Frequently asked questions

Does the 2% apply to every company?

Only to companies that meet the net worth, turnover or net profit criteria in section 135(1).

What counts as an ongoing project?

A multi-year project (up to three years excluding the year it was commenced) that the Board has approved as such under the CSR Rules.

What is the penalty for not transferring?

The Act provides for a penalty on the company and its officers; check section 135(7).

Official sources and further reading

MCA: Companies Act, 2013 and Rules (e-book)

Rates and rules were checked against these sources on 11 October 2026. Notifications and standards change; confirm on the official site before you file, book or advise.

Educational working tool. Results follow the scope and assumptions above and the figures you enter; they are not tax, audit, legal or accounting advice. Tax and accounting treatment depends on facts and on the law or standard in force for the relevant period, so verify the official source or consult a professional before you rely on a result.

Last reviewed: 11 October 2026

Guides that use this calculator

Background, worked examples and the rules behind these numbers.