Unspent CSR account

    ESG & Governance

    A special bank account into which a company must move CSR money allocated to ongoing projects but not yet spent.

    Under Section 135(6), money for ongoing CSR projects that is unspent at year-end must move to an Unspent CSR Account in a scheduled bank within 30 days, and be spent within three financial years. Any balance left after that must go to a Schedule VII fund within 30 days. A company with money in this account must keep its CSR committee even if it falls below the CSR thresholds.

    Related terms

    CSR (corporate social responsibility)Schedule VIICSR committee

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