CSR provisions under Section 135 apply to a company if any of the following thresholds are met in the immediately preceding FY:

1. Section 135(1) — applicable if net worth ≥ Rs 500 cr, OR turnover ≥ Rs 1000 cr, OR net profit ≥ Rs 5 cr in the immediately preceding FY. 2. Meeting any one trigger brings the company under CSR. 3. Hence (A). _Source: ICAI BoS CA Inter Paper 2 — Accounts of Companies_