Enterprise Playbooks for Indian CSR Leadership.
Practical, legally validated step-by-step guides addressing the daily operational, financial, and governance challenges of managing corporate social capital under Indian statutory law.
The Definitive Guide to Section 135 & Section 198 Net Profit Calculations
Learn how to calculate statutory 2% CSR obligations correctly across multi-subsidiary corporate groups. Covers statutory profit adjustments, dividend exclusions, overseas branch exclusions, and handling years with net financial losses.
Managing the Section 135(6) Unspent CSR Account: Timelines & Audits
A step-by-step treasury guide to the 30-day transfer window for ongoing projects, operating a scheduled bank Unspent CSR Account, managing the 3-year statutory utilization clock, and preventing compulsory transfer to Schedule VII funds.
Implementation Partner Due Diligence: The 12-Point Forensic Checklist
How to vet non-profit partners before releasing funds: Form CSR-1 validity checks, 12AB and 80G verification, Form 10B expense ratio analysis, e-Courts litigation scanning, and detecting intermediary subcontracting schemes.