Form CSR-2

In web based form CSR-2 the net profit,networth, turnover triggering CSR criteria should belong to which year, current FY or immediately preceeding FY?
Also, net profit triggering csr criteria should be net profit before tax or profit after tax as per section 198 of companies act?
Replies (2)
Quick Summary
This discussion clarifies the CSR-2 form's criteria for determining the relevant financial year for net profit, net worth, and turnover. It establishes that the preceding financial year should be used for these calculations. Furthermore, it confirms that net profit before tax, as per Section 198 of the Companies Act, is the correct figure to consider for triggering CSR obligations.

Should belong to preceding three years and net profit before tax should be considered
Yes , agree with above reply
1) preceding years
2) profit before tax .

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