Parliament Question: Unspent CSR Account in the country

GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS RAJYA SABHA STARRED QUESTION NO. 40 ANSWERED ON TUESDAY, FEBRUARY 03, 2026 UNSPENT CSR ACCOUNT IN THE COUNTRY QUESTION 40 Shri Shaktisinh Gohil: Will the Minister of Corporate Affairs be pleased to state: (a) the details of unspent CSR Account of companies in Gujarat and India since 2023; (b) the details of CSR expenditure since 2023, including Government schemes supported through CSR contributions, State-wise; (c) the details of projects implemented in aspirational districts or disaster-affected regions since 2023 using CSR funds; and (d) the total amount of unutilised CSR funds that have lapsed or been transferred to funds specified in Schedule VII of the Companies Act? ANSWER THE MINISTER OF FINANCE AND CORPORATE AFFAIRS (SHRIMATI NIRMALA SITHARAMAN) (a) to (d): A Statement is laid on the Table of the House. *******STATEMENT REFERRED TO IN REPLY TO PART (a) TO (d) OF RAJYA SABHA STARRED QUESTION NO. 40 (10th POSITION) FOR 03rd FEBRUARY, 2026 REGARDING UNSPENT CSR ACCOUNT IN THE COUNTRY. (a): 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. The data of unspent CSR Account of Companies is not maintained centrally. (b): Under the Act, CSR is a Board driven process and the Board of the company is empowered to plan, decide, execute and monitor the CSR activities based on the recommendations of its CSR Committee. The Government does not issue any directions to Corporates to spend in any particular area or activity. All data related to CSR expenditure filed by companies in MCA21 registry is available in public domain at www.csr.gov.in. On the basis of annual filings made by companies in the MCA 21 registry, the State-wise CSR expenditure in the Country for the last two Financial Years i.e. FY 2022-23 to FY 2023-24 is attached at Annexure-I. The Ministry of Corporate Affairs has allowed all companies to complete their annual filings pertaining to FY 2024-25 till 31st January, 2026 without payment of additional fees. Therefore, companies have time to file the details related to their CSR expenditure pertaining to financial year 2024-25 upto 31st January, 2026. (c): The CSR expenditure in aspirational districts in the Country for the last two Financial Years i.e. FY 2022-23 and FY 2023-24 is attached at Annexure-II. Disaster-affected regions wise data is not maintained centrally. (d): The data as regards unspent CSR funds are not maintained centrally. The amount transferred to funds specified in Schedule VII of the Act by companies is included in the information attached at Annexure-I, under the category of Centralized Funds. *****Annexure-I Refer to part (b) of Rajya Sabha Starred Question no. 40 for 03.02.2026 State-wise CSR expenditure in India from FY 2022-23 to FY 2023-24 (Amount in Rupees Crore) S. FY FY States/ UTs No. 2022-23 2023-24 1. Andaman And Nicobar Island 2.53 3.03 2. Andhra Pradesh 986.77 1,129.75 3. Arunachal Pradesh 13.36 39.57 4. Assam 474.96 488.62 5. Bihar 241.41 260.53 6. Chandigarh 18.44 113.31 7. Chhattisgarh 609.08 422.73 8. Dadra and Nagar Haveli & Daman and Diu 23.22 30.17 9. Delhi 1,517.07 1,949.95 10. Goa 60.91 85.79 11. Gujarat 2,060.02 2,707.54 12. Haryana 720.38 816.95 13. Himachal Pradesh 141.40 148.59 14. Jammu and Kashmir 72.19 98.54 15. Jharkhand 389.65 414.63 16. Karnataka 2,058.73 2,254.88 17. Kerala 362.85 387.91 18. Lakshadweep 0.02 0.36 19. Leh & Ladakh 11.72 30.41 20. Madhya Pradesh 668.32 600.47 21. Maharashtra 5,705.54 6,065.95 22. Manipur 53.60 83.19 23. Meghalaya 22.94 30.94 24. Mizoram 11.01 4.48 25. Nagaland 13.57 15.41 26. Odisha 994.82 1,389.39 27. Puducherry 14.29 32.68 28. Punjab 263.51 351.89 29. Rajasthan 1,122.65 1,145.67 30. Sikkim 36.18 41.87 31. Tamil Nadu 1,637.12 1,968.76 32. Telangana 1,040.61 1,054.92 33. Tripura 19.26 9.45 34. Uttar Pradesh 1,213.12 1,545.01 35. Uttarakhand 307.60 360.76 36. West Bengal 782.74 862.57 37. PAN India* 6,104.58 6,960.21 38. Centralized Funds** 1,145.78 1,000.83 39. NEC/Not Mentioned* 10.12 1.06 Total 30,932.08 34,908.75 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *Companies either did not specify the names of State/UT or indicated more than one State/UT where projects were undertaken. **including designated funds specified under Schedule VII of the Act i.e Clean Ganga Fund, Swachh Bharat Kosh, Prime Minister’s National Relief Fund and PM CARE Fund. *******Annexure-II Refer to part (c) of Rajya Sabha Starred Question no. 40 for 03.02.2026 Aspirational-district wise CSR expenditure in India for FY 2022-23 and FY 2023-24 (Amount in Cr.) Sr. No. State/UnionTerritory Aspirational District FY 2022-23 FY 2023-24 Alluri Sitharama Raju 0.06 - 1 Andhra Pradesh Y.S.R. Kadapa 24.01 13.60 2 Arunachal Pradesh Namsai - - Baksa - - Barpeta 44.52 35.87 3 Darrang 14.65 20.93 Assam Dhubri 7.16 4.54 Goalpara 0.94 3.94 Hailakandi 1.84 1.11 Araria 7.13 1.16 Aurangabad 12.04 10.63 Banka 7.50 0.15 Begusarai 18.11 20.09 Gaya 5.78 13.51 Jamui 8.93 4.49 4 Bihar Katihar 0.09 0.54 Khagaria 3.53 0.50 Muzaffarpur 10.09 52.00 Nawada 1.67 2.24 Purnia 12.10 2.02 Sheikhpura 2.31 1.94 Sitamarhi 3.51 2.74 Bastar 12.12 17.24 Bijapur - - Dakshin Bastar Dantewada 9.91 19.52 Kondagaon 3.00 - Korba 27.23 37.20 Chhattisgarh 5 Mahasamund 0.27 6.90 Narayanpur - - Rajnandgaon 9.23 15.68 Sukma 1.41 - Uttar Bastar Kanker 6.59 9.15 6 Dahod 24.47 22.95 Gujarat Narmada 10.00 25.74 7 Haryana Nuh(Mewat) 51.49 24.22 8 Himachal Pradesh Chamba 11.26 16.00 9 Baramulla 6.83 8.65 Jammu and Kashmir Kupwara 0.64 1.76 Bokaro 17.77 31.84 Chatra 2.65 6.25 Dumka 10.78 18.62 Purbi Singhbum 103.21 94.20 10 Garhwa 0.34 0.24 Jharkhand Giridih 4.29 7.26 Godda 18.89 7.40 Gumla 2.03 4.50 Hazaribagh 6.54 16.72 Khunti - -Latehar 3.66 4.16 Lohardaga 4.80 6.51 Pakur 1.62 5.24 Palamu 5.24 6.06 Ramgarh - 0.65 Ranchi 67.61 80.65 Sahebganj 2.86 7.18 Simdega 3.43 10.50 Paschimi Singhbhum 7.68 8.87 11 Raichur 10.32 21.89 Karnataka Yadgir - - 12 Kerala Wayanad 4.88 3.91 Barwani 6.84 4.96 Chhatarpur 8.03 11.21 Damoh 17.15 7.53 13 Guna 5.79 6.00 Madhya Pradesh Khandwa (East Nimar) 11.89 15.21 Rajgarh 6.59 12.96 Singrauli 98.23 114.29 Vidisha 1.20 0.89 Dharashiv 26.19 33.05 14 Gadchiroli 14.55 70.15 Maharashtra Nandurbar 30.37 35.66 Washim 5.00 1.84 15 Manipur Chandel 0.54 0.35 16 Meghalaya Ri Bhoi 4.33 6.91 17 Mizoram Mamit 9.03 1.72 Balangir 7.74 15.21 Dhenkanal 9.22 8.73 Gajapati 1.15 0.29 Kalahandi 20.84 20.57 Kandhamal 6.16 2.96 Odisha 18 Koraput 24.77 32.71 Malkangiri 0.12 1.30 Nabarangpur 1.71 2.09 Nuapada 0.60 0.51 Rayagada 9.50 14.03 19 Ferozepur 6.70 2.78 Punjab Moga 1.72 2.76 Baran 11.95 16.01 Dholpur 1.72 4.39 20 Rajasthan Jaisalmer 12.24 27.95 Karauli 16.66 4.68 Sirohi 50.97 20.67 21 Ramanathapuram 9.81 10.12 Tamil Nadu Virudhunagar 23.94 34.69 Bhadradri Kothagudem 0.11 3.98 22 Telangana Jayashankar Bhupalapally - - Kumuram Bheem Asifabad 0.02 - 23 Tripura Dhalai - 0.63 Bahraich 7.92 17.29 24 Uttar Pradesh Balrampur 1.20 3.89 Chandauli 6.38 4.55Chitrakoot 4.50 8.88 Fatehpur 2.22 6.72 Shrawasti 3.77 4.44 Siddharthnagar 0.40 6.97 Sonbhadra 41.64 52.81 25 Haridwar 65.46 75.80 Uttarakhand Udam Singh Nagar 24.81 23.96 Aurangabad 0.47 4.02 Bahraich 0.11 - Barpeta - 6.71 Begusarai 0.75 - Bokaro 0.30 - Chamba - 0.12 Chandel 0.92 - Haridwar - 0.36 Hazaribagh 1.53 - PAN India* 26 Moga 0.01 Ranchi 0.11 0.08 Rayagada - 0.09 Ri Bhoi - 0.30 Simdega 0.16 - Singrauli - 6.74 Sonbhadra - 5.98 Vidisha - 1.08 Wayanad - 1.20 Haridwar 0.19 - 27 NEC/Not Mentioned* Kandhamal 0.10 - Udam Singh Nagar 0.05 - Total 1,265.36 1,521.44 (Data upto 31.03.2025) (Source: Corporate Data Management Cell) *Companies either did not specify the names of State/UT or indicated more than one State/UT where projects were undertaken. *******