Section 6

Companies Accounts Amendment Rules 2022Central Rules · 2013

(a)* 2% of Average net profit of the company as per section 135(5)

(b)* Surplus arising out of the CSR projects/ programs or activities of the previous financial year, if any

(c)* Amount required to be set off for the financial year, if any

(d)* Total CSR obligation for the financial year (6a+6b-6c)

Where this provision sits

Act	Companies Accounts Amendment Rules 2022
Section	6
Jurisdiction	Central
Status	In force as published by the source

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