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Calculator

CSR test

Any one of the three preceding-year tests is enough. The 2% figure uses only the profit on the slider. It is not the three-year section 198 average.

Below the thresholds

No

None of the three preceding-year tests is met on the figures entered.

Illustration only: 2% of the profit on the slider is ₹2,00,000. Replace this with the average of three section 198 profits before anyone treats it as the obligation.

VerifiedSection 135 — Thresholds are statutory. The rupee illustration is not.