State-specific compliance
CSR Annual Action Plan & Form CSR-2 in Tamil Nadu
How CSR Annual Action Plan & Form CSR-2 applies to a business operating in Tamil Nadu, with state-specific authority, citations and current deadlines.
Definition
CSR Annual Action Plan & Form CSR-2 as it applies to businesses operating in Tamil Nadu. Companies with net worth Rs 500 cr / turnover Rs 1,000 cr / net profit Rs 5 cr (in any of preceding three FYs) must spend 2% of average net profit on CSR, constitute a CSR Committee, and file Form CSR-2 annually.
- SourceCompanies Act, 2013 — Section 135 + Companies (CSR Policy) Rules, 2014 — Section 135; Rule 8 (Reporting)mca.gov.in
What it means in practice
CSR Annual Action Plan & Form CSR-2 is a central regulation that applies uniformly across India, including Tamil Nadu. In Tamil Nadu, the day-to-day administering authority and the office where filings are submitted will be Ministry of Corporate Affairs (MCA).
Unspent CSR (other than ongoing projects) must be transferred to Schedule VII fund within 6 months; ongoing project unspent goes to Unspent CSR Account.
- SourceCompanies Act, 2013 — Section 135 + Companies (CSR Policy) Rules, 2014 — Section 135; Rule 8 (Reporting)mca.gov.in
Does CSR Annual Action Plan & Form CSR-2 apply to your business in Tamil Nadu?
Deadlines and penalty
Cadence: annual — next action: 2026-09-30
Penalty for default: Default: penalty twice the unspent amount or Rs 1 crore (whichever less); officers Rs 2 lakh-Rs 5 lakh per default under Sec 135(7).
Citations
- SourceCompanies Act, 2013 — Section 135 + Companies (CSR Policy) Rules, 2014 — Section 135; Rule 8 (Reporting)mca.gov.in