How is the net worth of a foreign Company calculated for the purpose of Corporate Social Responsibility.

For Corporate Social Responsibility purposes, the net worth of a foreign company is computed with reference to its balance sheet and profit and loss account prepared under section 381 and net profit computed under section 198 of the Companies Act, 2013, so the answer is "It shall be calculated as per section 198 and section 381 of Companies Act, 2013". Section 381 deals specifically with the accounts of foreign companies.