(1) Medium or large enterprises or domestic or small enterprises with an annual turnover of more than fifteen million rupees shall set aside at least one percent of their annual profit for the purpose of carrying out professional social responsibility for each financial year. According to that, the allocated amount should be spent in the areas specified in the annual plan and program.
(2) For the purpose of sub-section (1), every industry shall submit the amount of the transaction in each financial year and the progress statement of the plans and programs under the commercial social responsibilities submitted for that financial year to the relevant industry registration body within three months of the end of that financial year. will fall The plan and program of carrying out professional social responsibility for the current financial year should also be attached with the details.