Under Section 135 of the Companies Act, 2013, the CSR provisions are triggered for a company which, during the immediately preceding financial year, satisfies which of the following thresholds?

Section 135(1) of the Companies Act, 2013, triggers CSR compliance for a company with "net worth of five hundred crore rupees or more, or turnover of one thousand crore rupees or more or a net profit of five crore rupees or more during the immediately preceding financial year." Option (C) matches this triad precisely. Option (A) inflates the net profit threshold to ₹10 crore; (B) lowers the net worth and turnover thresholds below the statutory figures; (D) reduces both net worth and profit thresholds further; (E) wrongly requires the thresholds to be met in each of the last three years, whereas the Act looks only at the "immediately preceding financial year," and also misstates the thresholds. The question tests whether the candidate has committed the exact triad and the temporal anchor ("immediately preceding financial year") to memory. The correct answer is (C).