Section 135 of companies act 2013

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Amish Manuja (Querist)
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20 January 2015 i have a query regarding applicability of sec-135 of companies act, 2013 according to the section,companies having net profit of rs 5crore in any financial year has to be complied with the conditions prescribed in sec 135 my question is that during the financial year 2014-15,it is mandatory to do compliance with this new section??

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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21 January 2015 CSR is applicable from FY 2014-15. For the purpose of First CSR reporting the Net Profit shall mean average of the annual net profit of the preceding three financial years

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Section 135 of companies act 2013

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