As per new amendment in section 135, for applicability of this section should check immediately preceding year, but as per rules if the criteria mentioned are not satisfied for 3 continuous period then this section not applicable.....now should I check only previous year or preceeding 3 years???
act and rules are contradicting!!!
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Section 135 of companies act 2013, read with rules
Replies (2)
only previous year as per amendment
follow https://corporatedrafting.com/product-category/document/compnies/corporate-social-responsibility/ for check all compliances and documents
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