MCA has released some faqs on CSR as per section 135 of the Companies Act, 2013 according to which:
Computation of net profit for section 135 is as per section 198 of the Companies Act, 2013 which primarily is NET PROFIT BEFORE TAX.
Hope it helps you!
Whether the Authorized Signatory of Foreign Company can be the same as its Nominee?
What is difference between Liquidation and Winding up?
If shares are sold after the ex-date/record date, would eligibility for the rights issue still apply?
Can the services of Payment Aggregators (PA) be used for loan disbursals and repayments?
Can subsidiary company hold shares in its holding company?
What is the difference between Compounding and Adjudication?
Can Peer Review be done by proprietor / partner of the Practice Unit peer reviewed by the Reviewer?
Does getting empanelled as a Reviewer with Institute ensures the allotment of Peer Review work?
Compliance Calendar LLP is Recognised as Startup by DIPP Under Ministry of Commerce & Industry, Government of India
For calculating the Net Profit as per Section 135(5), taken Net profit after tax.