Restriction u/s 182

the restriction comes from the proviso to the section that limits the aggregate of the amount of contribution in any financial year to  seven and a half per cent. of its average net profits during the three immediately preceding financial years: 

thanks for the update.  Just saw the reference (https://www.mca.gov.in/Ministry/pdf/rajya_unstarred_ques_4344_11042017.pdf)