Dear sir,
As per section 135 of companies act 2013, for me CSR is applicable from 2018-19 till 2020-21 but I did not spent amount during 2018-19, 2019-20 and 2020-21. Now I am willing to spent total amount of Rs.20 lakhs now 23rd March 2022 whether I can show it as an expense in 2021-22 financials.
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Corporate social responsibility (CSR) amount spent during current year
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