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Net Profit Calculator (Section 198)

Net profit computed under section 198 of the Companies Act, 2013 (managerial remuneration, CSR).

Net profit before tax (as per Profit & Loss)

₹

Enter a loss as a negative number.

Add back — items debited to profit that section 198 does not allow

Loss on sale of fixed assets / undertaking (net) (optional)

₹

Provision for doubtful debts (optional)

₹

Charity & donations (optional)

₹

Miscellaneous expenses not allowable (optional)

₹

Fixed assets written off (optional)

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Amortisation of leasehold land premium (optional)

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Newsprint claim written off (optional)

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Amalgamation expenses written off (optional)

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Discount on commercial papers (optional)

₹

Fair-value losses recognised in profit (change in carrying amount of an asset or liability on measurement at fair value) (optional)

₹

Compensation, damages or payments made voluntarily (not under a legal liability) (optional)

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Any other expense deducted from profits that is not allowable (optional)

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Deduct — items credited to profit that section 198 excludes

Premium on issue of shares (optional)

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Profit on sale of forfeited shares (optional)

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Profit of a capital nature, including profit from sale of an undertaking (optional)

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Profit from sale of immovable property / fixed assets of a capital nature (optional)

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Fair-value gains recognised in profit (change in carrying amount of an asset or liability on measurement at fair value) (optional)

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Field list follows the firm's earlier calculator. Classification of individual items under section 198 should be confirmed with your auditor.

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