penalty sec 135

Hi, 

types of Penalties for CSR

1. Section 134(3)(o): to disclose all the relevant information about its CSR policy and its implementation on an annual basis.

Section 134(8): Penalties for not discharging the duty as mentioned above are:

Fine, not less than Rs 50,000, may extend to Rs 25,00,000; and

Every officer of the company in default shall be:

punishable with imprisonment for a term which may extend to 3 years; or

with fine which shall not be less than Rs 50,000 but which may extend to RS 5,00,000,

or with both.

2. if not the above then Section 450 & 451

General penalties for flouting the rules and repeat offences