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    CSR Reversal

    Posted By : damini / Published on : 02-Jan-2020 10:10 AM / View : 373 / Comment : 0

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    Hi Kindly resolve the query related to CSR reversal.

    Company has introduced the CSR policy in the year 2016-17. Financials for the year ending 2018-19 shows that the company is under loss,hence it has not spent on CSR and in the current year i.e. 2018-19 the company has reversed the provision for created for CSR.

    Query-
    Can the private company reverse the provision created for CSR?
    What are the compliances/disclosures to be made?
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