Section 135 of the Companies Act, 2013 addresses corporate social responsibility (CSR). It requires companies that meet specific revenue levels to engage in corporate social responsibility (CSR) initiatives and to allocate a minimum of 2% of their net income from the previous three years to these endeavors. All companies that meet the required thresholds for net worth, turnover, or net profits need to form a CSR committee and adhere to CSR regulations. Companies that have incorporated under Section 8 of the Companies Act, 2013 for charity purposes must also abide by the provisions of CSR.