Rules for corporate social rsponsibility in new comapnies ac

Can someone guide as to for eligibilt criteria for Corporate socail responsibilty to be applicable the net profit limit of 5 crores should be before taxes or after taxes . The law and the act and the listing agreement is silent on the same 

 

so to sum it if a company has PBT of 5.40 crores and PAT of 4.90 cr will CSR be appliacble to it 

Thanks 

Replies (1)

It will be as per PBT...

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