Section 27(a) in The Companies (Amendment) Act, 2020
(a)in sub-section (5), after the second proviso, the following proviso shall be inserted, namely:—"Provided also that if the company spends an amount in excess of the requirements provided under this sub-section, such company may set off such excess amount against the requirement to spend under this sub-section for such number of succeeding financial years and in such manner, as may be prescribed.";
