Form CSR-2

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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)
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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