In which year was the increase in spending on CSR, vis - à - vis the previous year, the maximum?

Total value of assets in the year 2004 = 100 crore

Total value of sales in the year 2004 = 0.60*100 = 60 crore

CSR spending in the year 2004 = $$\dfrac{5/3}{100}\times 100$$ = 1 crore.

Similarly, we can calculate for the remaining years. Tabulating the same data, (All the values are in crores)

From the table, we can see that the increase in CSR spending 2006 is more than 1.5 times as compared to previous year whereas for none of the other values this is true. Hence, option B is the correct answer.