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Corporate social responsibility

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 August 2018 We are Pvt Ltd Company having profit before income tax is 6 Cr and after income tax is 4.5 cr whether we are fall in Corporate social responsibility or not.
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CS Mitesh Mehta

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CS Mitesh Mehta (Expert)
30 August 2018 yes. 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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