The maximum value of spending on CSR activities in the period 2004-2009 is closest to which of the following options?

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 maximum spending on CSR activities in the period 2004 - 2009 = 3.16 crore $$\approx$$ 3 crore. Hence, option D is the correct answer.