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Under which of the following conditions of Section 135, a company is liable to spend 2% on CSR activities?

A. Net profit of the company to be Rs. 500 crore or more

B. Net worth of the company to be Rs. 500 crore or more

C. Profit of the company to be Rs. 100 crore

D. Profit of the company to be Rs. 1,000 crore

Answer: Option B


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