banner_ad

CSR Impact Assessment

This query is : Resolved 
Profile Image

Profile Image

(Querist)
01 March 2026 If impact assessment expenditure incurred by a company be treated as part of CSR expenditure? or will it be over and above 2% expenditure obligation/

also maximum 5% cap on overhead expenses on CSR. if these overheads be treated as part of CSR Expenditure.

thus if this 2% Impact Assessment fees and 5% administration overheads is over and above legal CSR obligation of 2% of average net profit?
Profile Image

Aashok Kumar Sharma online

Profile Image

Aashok Kumar Sharma online (Expert)
02 March 2026 As per the Companies Act, 2013, companies meeting specific thresholds must spend 2% of their average net profits on CSR. Impact assessment expenditure (capped at 2% of total CSR spend or ₹50 lakh, whichever is higher) and administrative overheads (capped at 5% of total CSR spend) are both permissible CSR expenses that count towards fulfilling this 2% obligation.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
19 May 2026
Accountant

ca kunjan

Mumbai

CA Inter

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
16 May 2026
Audit clerk

mgirt & co

Bengaluru

CA Inter

View Details
Company
07 May 2026
CA Assistant

amit desai and co

Mumbai

CA Final

View Details
Company
08 May 2026
CHARTERED ACCOUNTANT

SHAH LADHA AND ASSOCIATE

Ahmedabad

CA

View Details
Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
ARTICLESHIP 05 May 2026
ARTICLED ASSISTANT

JS ADVISORS

New Delhi

CA Inter

View Details