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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 the state-level authority, citations and the next deadline.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

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?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Turnover thresholdAggregate turnover of ₹1,000 crore or moreDepends
Entity typeEntities of type: Private limited company, Public limited companyDepends

Deadlines and penalty

Cadence
Every year · Annual renewal
Next due
Later Next due 30 Sept 2027 (in 354 days)
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).

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

  • SourceCompanies Act, 2013 — Section 135 + Companies (CSR Policy) Rules, 2014 · Section 135; Rule 8 (Reporting)
    mca.gov.in

Related

CSR Annual Action Plan & Form CSR-2 in other states