CARO 2020 Applicability Checker

Note: Amounts are to be entered in ₹ crore. This tool checks statutory exclusions, Small Company conditions and private company thresholds.

1. Basic Details

Type of Company Is the company a holding or subsidiary of a Public Company?

Yes No

Is the company or body corporate governed by a Special Act?

Yes No

2. Small Company Conditions (Section 2(85))

Paid-up share capital as on balance sheet date (₹ in crore) (≤ ₹4 crore for Small Company) Turnover as per P&L of immediately preceding financial year (₹ in crore) (≤ ₹40 crore for Small Company)

3. Private Company Thresholds (for CARO Exemption)

Paid-up share capital + reserves & surplus as on balance sheet date (₹ in crore) (≤ ₹1 crore for exemption) Total borrowings from banks/financial institutions at any time during the year (₹ in crore) (≤ ₹1 crore for exemption) Revenue including revenue from discontinuing operations (₹ in crore) (≤ ₹10 crore for exemption)

Disclaimer: For working-paper support only. Please cross-check with the Companies Act, 2013, CARO 2020 and latest MCA notifications before finalising your audit report.