CSR applicabilty

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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)?
Replies (1)
See section 135(1) of companies act 2013 the amendment is brought there only


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