TaxTMI 
TaxTMI 
Dear Experts,
For the purpose of determining applicability of section 135 of Companies Act 2013, Net profit of the company is ₹ 5 crore or more..
Whether net profit is to be taken before tax or after tax ??
Net Profit before or after Tax for CSR u/s 135 of Companies Act,2013
27 Mar 2021 
1 Reply 
3184 Views Asked by
Net profit for CSR treated before tax, affecting applicability under the companies act, expert opinion.
The central operative point is that the profit relevant to CSR applicability under section 135 is to be taken before tax, according to an expert reply recorded in the document; no further procedural or calculation detail is provided. (AI Summary)
The central operative point is that the profit relevant to CSR applicability under section 135 is to be taken before tax, according to an expert reply recorded in the document; no further procedural or calculation detail is provided. (AI Summary)