The following result is obtained by our Internet Research Algorithm: Section 135 and schedule 7 of companies act 2013 and companies (CSR Policy) Rules 2014 both are related to Corporate Social Responsibility (CSR). • Companies with the net worth of ₹500 crores or more • Or having turnover of ₹1000 crores or more • Or having a net profit of ₹5 crores or more shall constitute a CSR committee and shall spend at least 2% of their average 3 years net profit to CSR activities in every financial year. Companies come under this law - 1. Every company incorporated in India. 2. Including its holding or subsidiaries 3. Foreign companies having their branch office or project office in India. CSR funds can only be utilised in India.