Company calculated for the purpose of Corporate Social Responsibility.

How is the net worth of a foreign Company calculated for the purpose of Corporate Social Responsibility.
a) The net worth will be calculated as per section 198 of Companies Act, 2013
b) It shale be calculated as per section 197 of the Companies Act, 2013
c)It shall be calculated as per section 197 and section 3g-1 of the Companies Act, 2013
d) It shall be calculated as per section 198 and section 381 of Companies Act, 2013

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