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    Average net profit criteria for CSR

    Posted By : Juhee Goyal / Published on : 20-Jul-2022 04:52 AM / View : 153 / Comment : 2

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    Whether the ‘average net profit’ criteria for section 135(5) is Net profit before tax or Net profit after tax ?
    Read more on : criteria profit average

    • Hello, 

      For calculating the Net Profit as per Section 135(5), taken Net profit after tax.

      Thank you

      20-07-2022 / 05:20:01 AM
    • Hi Ruchi!

      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!


      21-07-2022 / 05:06:32 AM
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