CSR Expenditure Calculator

CSR Mandatory Expenditure Calculator (Sec 135 & 198)

CSR Obligation: Average Net Profit of Year 1, Year 2, and Year 3.

This tool calculates the 2% mandatory spend based on Gross Profit and Section 198 adjustments for the three years you provide.

Particulars (₹)

Year 1

Year 2

Year 3

Gross Profit as per P&L:

ADD: Items to be Included (Sec 198(2))

Bounties and Subsidies received from any Government:

LESS: Exclusions / Deductions (Sec 198(3))

Profits, by way of Premium on shares/debentures:

Profits on sale of Forfeited shares:

Capital profits (incl. sale of undertaking/fixed assets, subject to proviso):

Change in carrying amount of asset/liability recognised in equity reserves (Fair Value):

LESS: Usual Working Charges & Provisions (Sec 198(4))

All the usual working charges:

Directors’ Remuneration:

Bonus or commission paid to staff/technicians:

Taxes on Excess/Abnormal profits (if applicable):

Interest on debentures, mortgages, unsecured loans:

Expenses on repairs (non-capital nature) and Outgoings (incl. contributions u/s 181):

Depreciation (as per Sec 123) and Bad Debts written off:

Any compensation/damages paid in virtue of a legal liability:

Insurance against the risk of meeting any liability (referred in comp. clause):

Excess of expenditure over income (Loss adjustment from previous years):

Net Profit (Sec 198 Adjusted)

₹ 0

₹ 0

₹ 0

Disclaimer: This tool is for informational purposes only. The mandatory CSR spend is based on **Section 135** and **Section 198** of the Companies Act, 2013, using the three financial years provided by the user (Year 1, 2, 3).