Mind-Game Ltd., is a subsidiary company of Mind-Guru Ltd. Mind-Game attracts the provisions of section 135 of the Companies Act, 2013 and it has minimum average obligation to spend Corporate Social Responsibility (CSR) a

Since impact assessment is cost-intensive and time consuming, the idea is to obligate only certain classes of companies which have large amounts of spending and have completed their large CSR projects. Accordingly, Rule 8(3) of the Companies (Corporate Social Responsibilities Policy), 2014 requires following class of companies to conduct impact assessment: companies with minimum average CSR obligation of ₹10 crore or more in the immediately preceding three (3) financial years; and having CSR projects of outlays of minimum ₹1 crore and which have been completed not less than 1 year before undertaking impact assessment.