Official Gazette Notification Text
Official TranscriptGOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA UNSTARRED QUESTION NO. 2457 ANSWERED ON MONDAY, AUGUST 3, 2026/SHRAVANA 12, 1948 (SAKA) EQUITABLE DISTRIBUTION OF CSR FUNDS QUESTION 2457. Shri Sasikanth Senthil: Will the Minister of CORPORATE AFFAIRS be pleased to state: (a) the total Corporate Social Responsibility (CSR) expenditure by companies during each of the last three years,...
GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS LOK SABHA UNSTARRED QUESTION NO. 2457 ANSWERED ON MONDAY, AUGUST 3, 2026/SHRAVANA 12, 1948 (SAKA) EQUITABLE DISTRIBUTION OF CSR FUNDS QUESTION
2457. Shri Sasikanth Senthil:
Will the Minister of CORPORATE AFFAIRS be pleased to state:
(a) the total Corporate Social Responsibility (CSR) expenditure by companies during each of the last three years, along with the amount remaining unspent or transferred to the Unspent CSR Account;
(b) the details of CSR expenditure during the said period, State/UT-wise;
(c) whether CSR spending is concentrated in a few States while some States receive comparatively low amounts, if so, the details of the reasons therefor; and
(d) the steps taken by the Government to encourage a more balanced and equitable regional distribution of CSR funds, particularly in underserved and backward areas? ANSWER MINISTER OF STATE IN THE MINISTRY OF CORPORATE AFFAIRS AND MINISTER OF STATE IN THE MINISTRY OF ROAD TRANSPORT AND HIGHWAYS [SHRI HARSH MALHOTRA]
(a) & (b): Section 135 of the Companies Act, 2013 provides for treatment of unspent CSR amount. In the case of an ongoing project, the company is required to transfer the unspent amount to a special account of the company i.e ‘Unspent CSR Account’, within 30 days from the end of financial year and spend the same in pursuance of its CSR policy within the next three financial years from the date of such transfer. After the lapse of three financial years, the amount remaining unspent, if any, is required to be transferred to any Fund mentioned in Schedule VII of the Act within a period of thirty days from the date of completion of the third financial year. In case of other than an ongoing project, the company is required to transfer the unspent CSR amount to any Fund mentioned in Schedule VII of the Act within a period of six months from the end of the financial year. On the basis of annual filings made by companies in the MCA21 registry, state-wise CSR expenditure by the companies during the last three Financial Years i.e. FY 2022- 23 to FY 2024-25 is attached at Annexure. The data of unspent CSR account of Companies is not maintained centrally.
Contd….2/-2-
(c) & (d): Under the Companies Act, 2013, CSR is a Board driven process and the Board of the company is empowered to plan, decide, execute and monitor CSR activities of the company based on the recommendation of its CSR Committee.
The first proviso to Section 135 (5) of the Act provides that the company shall give preference to the local area and areas around it where it operates. However, the emphasis on local area is only directory and not mandatory in nature and companies need to balance local area preference with national priorities. The Government does not mandate the companies to spend in any particular geographical area or for any particular activity.
****Annexure Refer to part (a) & (b) of Lok Sabha Unstarred Question no. 2457 for 03.08.2026 State/UT-wise -wise CSR expenditure for the Financial Years 2022-23 to 2024-25 (Amount Rs in Crores) S. No. State/UT FY FY FY 2022-23 2023-24 2024-25
1. Andaman and Nicobar Islands 2.53 3.03 15.13
2. Andhra Pradesh 987.33 1,175.88 1,383.52
3. Arunachal Pradesh 13.36 39.82 40.06
4. Assam 475.11 495.60 607.04
5. Bihar 247.93 261.62 456.12
6. Chandigarh 18.51 114.39 146.19
7. Chhattisgarh 610.16 435.62 551.88
8. Dadra & Nagar Haveli and Daman & Diu 23.22 30.28 35.92
9. Delhi 1,518.29 2,004.31 2,752.75
10. Goa 60.91 86.43 106.01
11. Gujarat 2,066.67 2,780.14 4,549.10
12. Haryana 780.35 850.01 1,385.61
13. Himachal Pradesh 141.40 158.25 225.34
14. Jammu And Kashmir 72.19 104.11 224.29
15. Jharkhand 400.92 417.40 842.38
16. Karnataka 2,061.40 2,328.53 3,395.43
17. Kerala 363.34 399.47 616.57
18. Ladakh 11.72 30.48 25.58
19. Lakshadweep 0.02 0.36 0.57
20. Madhya Pradesh 669.11 612.99 1,195.34
21. Maharashtra 5,723.29 6,283.97 8,630.80
22. Manipur 53.69 84.47 33.73
23. Meghalaya 23.04 34.66 62.07
24. Mizoram 11.01 4.48 14.97
25. Nagaland 13.57 15.41 26.79
26. Odisha 998.07 1,404.24 1,574.98
27. Puducherry 14.62 34.53 27.96
28. Punjab 263.55 368.15 578.49
29. Rajasthan 1,123.16 1,176.73 1,620.16
30. Sikkim 36.18 41.87 54.55
31. Tamil Nadu 1,641.23 2,055.31 2,738.49
32. Telangana 1,042.02 1,103.33 1,445.78
33. Tripura 19.26 9.45 15.89
34. Uttar Pradesh 1,213.76 1,590.66 2,212.68
35. Uttarakhand 307.76 366.02 519.98
36. West Bengal 783.45 877.09 1,075.33
37. PAN India* 6,233.04 7,066.44 662.74
38. Other Centralized Funds 1,148.00 1,071.38 943.48
39. NEC/Not Mentioned* 10.12 1.06 0.29 Total 31,183.28 35,917.98 40,794.00 (Updated data up to March 31, 2026) [Source: Corporate Data Management Cell] *Companies either did not specify the names of States/UTs or indicated more than one State/UT where projects were undertaken.
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