CSR Amendments (FY 20-21) – 10 Points to Consider before filing Annual Return (2020-21)
Applicability – Every company having – Net worth of rupees five hundred crore or more (500 Cr) or Turnover of rupees one thousand crore or more (100Cr) or Net Profit (as calculated in Section 198) of rupees five crore or more during (5cr) the immediately preceding financial year (2019-20) shall ensure that the company spends, in every …
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