CARO

ALL FOLLOWING CONDITIONS TO BE FULLFILED- THAN CARO NOT APPLICABLE

GROSS RECEIPTS LESS THAN OR EQUAL TO 10 CRORE
PAID UP SHARE CAPITAL+ RESERVES LESS THAN OR EQUAL TO 1 CRORE
BANK BORROWINGS & FI LESS THAN OR EQUAL TO 1 CRORE

INTERNAL AUDIT LIMIT- SECTION 138 RULE 13

PRIVATE COMPANY:
TURNOVER 200 CRORE OR MORE, OR
OUTSTANDING LOANS, BORROWINGS FROM BANKS OR FI 100 CRORE OR MORE AT ANY TIME DURING THE YEAR

WHISTLE BLOWER POLICY

FOR UNLISTED COMPANIES: Borrowings from banks and public financial institutions more than Rs.50 Crores

CASH FLOW
APPLICABLE TO ALL COMPANIES EXCEPT FOLLOWING:
ONE PERSON COMPANY
DORMANT COMPANY
SMALL COMPANY:
paid-up share capital, and fifty lakh rupees (Rs 50 Lakhs )
turnover of which as per its last profit and loss account does not exceed Two crore rupees ( Rs 2 crore )

following shall not be small companies

a holding company or a subsidiary company;
a company registered under section 8
a company or body corporate governed by any special Act

CSR SECTION 135 Rule 8 of The Companies (Corporate Social Responsibility Policy) Rules 2014

Every Company having

Networth or Rs. 500 Cr or More
Turnover or Rs. 1000 Cr or More
Net Profit Rs. 5 Cr or More
During Preceding Financial Year
Every Financial Year Company spent at least 2% of Avg. net profits of the company made during the three immediately preceding Financial Year

INTERNAL FINANCIAL CONTROLS

APPLICABLE TO ALL COMPANIES EXCEPT FOLLOWING:
ONE PERSON COMPANY
FOLLOWING PVT COMPANY:

turnover as per latest audited financial statement less than Rs. 50 Crores
aggregate borrowings from banks or financial institutions or anybody corporate at any point of
time during the financial year less than Rs. 25 Crore

IND AS APPLICABILITY
LISTED COMPANIES/or is in the process of being listed
All other companies :Its Net worth is greater than or equal to Rs. 250 crore