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Net Profit before or after Tax for CSR u/s 135 of Companies Act,2013, Corporate Laws / SEBI / LLP

Issue Id: - 117122
Dated: 27-3-2021
By:- NISHANT SHAH
Net Profit before or after Tax for CSR u/s 135 of Companies Act,2013

  • Contents

Dear Experts,

For the purpose of determining applicability of section 135 of Companies Act 2013, Net profit of the company is ₹ 5 crore or more..

Whether net profit is to be taken before tax or after tax ??

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1 Dated: 13-4-2021
By:- DR.MARIAPPAN GOVINDARAJAN

In my view before tax.


1

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