Section 135 of the Companies Act, 2013 commenced with effect from financial year 2014-15. The total expenditure reported by the companies on sports related activities as part of Corporate Social Responsibility (CSR) expenditure for the years 2014-15 and 2015-16, as per the filings made on MCA21 registry upto 31.03.2017, is ₹ 53.34 crore and ₹ 133.39 crore respectively, out of which, amounts of ₹ 5 lakh and ₹ 108 lakhs were reported as spent in the eight North-East states for the years 2014-15 & 2015 -16 respectively.                                                                                                  

This was stated by Shri P.P. Chaudhary, Minister of State for Corporate Affairs in written reply to a question in Rajya Sabha.

CSR sports expenditure reporting increased, showing a marked rise in company disclosures and regional allocation. Section 135 of the Companies Act, 2013 commenced for FY 2014-15, triggering CSR reporting; registry filings through 31 March 2017 show sports-related CSR rose from Rs. 53.34 crore in FY 2014-15 to Rs. 133.39 crore in FY 2015-16, and North East spending increased from Rs. 5 lakh to Rs. 108 lakh over the same period.