#section 135

Unpaid Penalties for Electricity Theft: A Call for Media Attention in Mirzapur Mirzapur’s electricity department is facing serious questions about its failure to recover a hefty penalty of over ₹2.17 lakhs from an individual found guilty of electricity theft. The case, brought to light by a persistent local resident, Kamlesh Singh. It highlights the ongoing issue of electricity theft and a…

Unpaid Penalties for Electricity Theft: A Call for Media Attention in Mirzapur Mirzapur’s electricity department is facing serious questions about its failure to recover a hefty penalty of over ₹2.17 lakhs from an individual found guilty of electricity theft. The case, brought to light by a persistent local resident, Kamlesh Singh. It highlights the ongoing issue of electricity theft and a…

Section 135 of the Electricity Act, 2003 addresses the theft of electricity. It outlines various acts considered as theft. It also specifies the penalties. Here’s a summary of its key provisions: Acts Constituting Theft of Electricity A person is deemed to have committed theft if they dishonestly: Tap or connect to overhead, underground, or underwater lines or cables without…

Case of theft of electricity was registered Under section 135 of electricity act 2003 of India. Penalty was decided by the department in the case rupees two lakhs seventeen thousand. Now Department of electricity is running away from the recovery of the penalties from the offenders due to corruption. Registration NumberPUVNL/R/2025/60438NameKamlesh SinghDate of Filing07/07/2025StatusRTI…

Introduction

The idea of corporate social responsibility, or CSR, has become more important in India's corporate commercial law. Section 135 of the Companies Act of 2013 requires companies to invest a minimum of 2% of their net earnings in corporate social responsibility initiatives. The Companies Act of 2013's CSR rules apply to companies that fulfill specific requirements. In this blog, we will review Section 135 of the Companies Act, 2013 comprehensively, along with the CSR provisions, amendment rules, and other relevant details.

What does  Section 135 of Companies Act mean?

 Section 135 of the Companies Act, 2013 addresses corporate social responsibility (CSR) .It requires companies that meet specific revenue levels to engage in corporate social responsibility (CSR) initiatives and to allocate a minimum of 2% of their net income from the previous three years to these endeavors. All companies that meet the required thresholds for net worth, turnover, or net profits need to form a CSR committee and adhere to CSR regulations. Companies that have incorporated under Section 8 of the Companies Act, 2013 for charity purposes must also abide by the provisions of CSR.

Know CSR Provisions under  the 2013 Companies Act

Companies are required by Section 135 of Company Act, 2013 to allocate at least 2% of their net profit to corporate social responsibility initiatives. The CSR provisions under Section 135 are as follows:

 CSR Amendment Rules, 2022

New guidelines for the CSR Amendment Rules were announced in 2022 by the Ministry of Corporate Affairs. According to the amendment, companies can execute CSR on their own through another company created by Section 8 of the Companies Act, a registered public trust, a registered society founded by the company, the Central Government, or a state.

Companies CSR Policy Rules 2014    

To guide companies when creating their CSR policies, CSR Policy Rules were introduced in 2014. The following are the significant provisions under the Company's CSR Policy Rules:

The CSR policy of a company governed by Section 135 must be approved by the board of directors.

In its annual board report, the company is required to reveal the details of its policy.

The company is required to publish information about its CSR initiatives on its website.

 Know the Process for filing Form CSR1

The Form CSR1 can be filed online on the MCA portal.

Step 1:1To download the Form CSR-1rm CSR-1 online, log in to the MCA Portal.

Step 2: A fillable PDF version of Form CSR-1 will be accessible.

Step 3: The Form CSR-1 shall be digitally signed by

In  Section 8 of a company, any director who is not disqualified by the Companies Act of 2013.

If registered public trust: one of the Trustees or CEO.

If a society is registered: Chief Executive Officer/Secretary.

If the organization was founded by a state legislature or parliamentary act, an authorised agent acting on their behalf.

Step 4: The form must also be digitally confirmed by a full-time practicing chartered accountant, company secretary, or cost accountant.

Step 5: Document uploading would be the next step after signing.

Step 6: An SRN will be generated following the successful upload of the documents and submission. For all future communications with MCA, this SRN will be used.

Step 7: Following a successful submission, a challan with details of the applicant's fee payments will be generated.

Step 8: Finally, an automatic CSR registration number will be generated, and a letter of approval will be mailed to the company's official mail address.

Conclusion:

Know about Companies Act:section 135

Section 135 of the Companies Act of 2013 addresses corporate social responsibility (CSR). It requires companies that meet specific revenue levels to engage in activities related to Corporate Social Responsibility (CSR), and to allocate a minimum of 2% of their net income from the previous three years to these activities. All companies that meet the required thresholds for net worth, turnover, or net profits are required to form a CSR committee and adhere to CSR regulations.Companies that have incorporated under Section 8 of the Companies Act, 2013 for charitable purposes must also abide by the provisions of CSR. Section 135 of Company Act, 2013 mandates companies to spend a minimum of 2% of their net profit on CSR activities.

How does the Government Order on Section 135 impact your CSR activities?

Post the Government Order involving section 135, Corporate India is poised for transformation in the CSR space. At LASSIB SCOIETY we thought it relevant to seek views of eminent professionals on the challenges that Corporates are facing or are likely to face in the near future. The Round Table Conference (RTC) conducted on 6th December, 2014 hosted eminent panelist from the CSR background to…