law: Companies Act, 2013 
  181.
  
    Company
  
  to contribute to bona fide and charitable funds, etc.
  The
  
  Board of Directors of a company may contribute to bona fide charitable
  
  and other funds:
  Provided
  
  that prior permission of the company in general meeting shall be required for
  
  such contribution in case any amount the aggregate of which, in any financial
  
  year, exceed five per cent. of its average net profits for the three
  
  immediately preceding financial years.