Corporate social responsibility

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 December 2015 Dear All,

Please clarify for applicability of CSR, which Net Profit after tax or before tax to be consider?

23 December 2015 ‘Net Profit’ means net profit before tax as per books of accounts, computed as per section 198 of the Companies Act, 2013 and shall not include profits arising from branches outside India



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