Csr average net profit calculation

This query is : Resolved 

27 July 2019 For CSR calculation
Is it average book profit of last 3 years
Or 2% of book profit of last FY

For CSR calculation of FY 17-18
Immediate preceding years means

FY 15-16,16-17, 17-18
Or
FY 14-15 , 15-16, 16-17

Also CSR expenses for FY 2018-19 has to be done by what date?

28 July 2019 its 2% of avg net profit of last 3 pfy. FY 15-16,16-17, 17-18 for fy 18-19
and this amount should be expended with f.y

ref sec 135 of co act 2013




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