CSR related query

You have to spent atleast 2% of the average net profit of immediately preceding 3 years in every financial year.
So, your company has incorporated before 2 years. As per the provisions you have to wait one more year.Company dont have to give any CSR in this year.

thnku so much....and a company whose p/l is
in current year 6 crore nd preceeding two year p/l was 4 crore (loss) & 1 crore (loss) how much CSR create ...plz tell me

As per the provisions of Companies Act 2013, Company must have to earn consistent profits for the immediate preceding 3 years.
As per your question company has incurred losses from 2 years.
So, the company is not required to create any CSR unless until they earned profits consistently for immediate preceding 3 years.

If you want some more clarification then please refer Section-135 of the Companies Act, 2013

ok thnku for your kind help....

Dear Friends,

Yes company need to comply with the section 135.
Applicability is different from spending.

Company should send atleast 2% of average profit of preceding 3 financial year.

(0+6+18) ÷ 3 = 8 Crore * 2 ÷ 100 = 16,00000/-

Once the company attracts any one or all threshold limit as prescribed under section 135 company should comply with it or explain with reason for not spending.

If company doesn't falls the under prescribed limit for 3 CONSECUTIVE years. Then Company need to to spend CSR.

For further clarification please let me know..