Pacta is a Bengaluru based full-service boutique law firm focusing exclusively on the legal needs of the social sector. Pacta advises billion-dollar philanthropies, family foundations, NGOs, CSR entities, public trusts, start-ups, social incubators/accelerators, schools & universities.
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PULSE BY PACTA
24 November 2022
Section 135 of the Companies Act, 2013 mandates companies with a net worth of INR 500 crore or more/turnover of INR 1000 crore or more/net profit of INR 5 crore or more during any financial year, to spend 2% of their average net profit on corporate social responsibility (CSR). Schedule VII of the Companies Act prescribes the activities that can be called as CSR activities.

By Ipsita Mishra
24 October 2022
The main issue considered by the court was the interpretation of Section 10(23C)(iiiad) of the Income Tax Act.

By Vaishnavi Chaudhry
14 October 2022
(Independent Schools’ Federation of India (Regd.) versus Union of India and Another)

By Priya Jagadeesh
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PACTA is a full-service boutique law-firm for the social and impact sector.

Pacta provides legal & company secretary services for the biggest philanthropies, family foundations, NGOs, CSR entities, public trusts, start-ups, social incubators/accelerators, schools & universities.
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The Pulse is Pacta’s in-house periodic newsletter that carries legal updates for the social sector. We decrypt legalese into digestible, relevant & actionable content. In every issue, we pick a subject – a new law, amendment or judgement and contextualise it for non-profit founders and administrators.

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