law: Companies Act, 2013 
  183.
  
    Power
  
  of Board and other persons to make contributions to national defence fund, etc.
  1.      The Board of
  
  Directors of any company or any person or authority exercising the powers of
  
  the Board of Directors of a company, or of the company in general meeting, may,
  
  notwithstanding anything contained in sections 180, 181 and section 182 or any
  
  other provision of this Act or in the memorandum, articles or any other
  
  instrument relating to the company, contribute such amount as it thinks fit to
  
  the National Defence Fund or any other Fund approved by the Central Government
  
  for the purpose of national defence.
  2.      Every company shall
  
  disclose in its profits and loss account the total amount or amounts
  
  contributed by it to the Fund referred to in sub-section (1 ) during the
  
  financial year to which the amount relates.