CSR applicabilty

Lavy Singhal (67 Points)

01 November 2019  
Please confirm whether CSR applicable in FY 2018 -19 if profit last three year is 4 crore in fy 2017-18, 3.5 crore in fy 2016-17, & 5.3 crore in fy 2015-16 ?
For applicability of csr
As per amendment see only last year profit Or see last three year profit as per rule 3(2)?