MCA CSR Rules 2014
In exercise of powers conferred under section-135 and sub-sections (1) and (2) of section 469 of the Companies Act '2013 (18 of 2013) the Central Government through Ministry of Corporate Affairs notification dated 27/04/2014, made rules called the Companies (Corporate Social Responsibility) Rules 2014:
Every Co., including it's holding or subsidiary, foreign company defined under Cl.(42) of section 2 of the ACT having it's branch office or specific project India, which fulfills criteria specified in S/sec.(1) of section-135 of ACT shall comply with CSR Rules.
1. Net worth of Rs.500 crore or more, OR
2. Turnover of Rs. 1000 crore or more, OR
3. Net Profit of Rs. 5 crore of more
CSR Activities can be executed through National Culture Fund a Registered Trust Under Charitable Endowment Act 1890.