Corporate Social Responsibility (CSR) is addressed in Section 135 of the Companies Act, 2013. This section outlines the requirements for certain companies to establish a CSR committee, develop a CSR policy, and allocate a specified percentage of their net profits to CSR activities. The Act mandates that companies meeting certain financial criteria must spend at least 2% of their average net profits over the preceding three years on CSR initiatives. For detailed information and expert advice on complying with CSR regulations, Invicta Career Consultancy can offer comprehensive guidance and support tailored to your business needs, While there are other options available, hence you can pay a visit to their website (icclearning.com) and get consult with them for better guidance. All the best to you.

CSR is mentioned in section 135 of the Companies Act, 2013.