ApplicabiliTY of Provisions
ApplicabiliTY of Provisions
ApplicabiliTY of Provisions
APPLICABILITY OF PROVISIONS
OF COMPANIES ACT 2013
For CA Final Nov 2015
Created : 06-08-2015
Chapter_
Rule
CSR
Rules
Particulars
Applicable to
Listed
IX_13
Internal audit
Private
Net worth
500 Crore
500 Crore
500 Crore
Turnover
1,000 Crore
1,000 Crore
1,000 Crore
5 Crore
5 Crore
5 Crore
Borrowings
Deposits
Net Profit
138(1)
Public
Paid-up Capital
50 Crore
Turnover
200 Crore
200 Crore
100 Crore
100 Crore
25 Crore
10 Crore
20 Crore
50 Crore
50 Crore
Paid-up Capital
>
50 Lacs
Turnover
>
5 Crore
>
25 Lacs
Borrowings*
ALL
Deposits #
Net Profit
* from Banks or PFIs # for Public Co.s only
139(2)
X_5
Rotation of auditors
> not applicable to OPCs and small companies
Paid-up Capital
Turnover
Borrowings *
ALL
Deposits *
Net Profit
CARO, 2015
Borrowings *
ALL
ALL
Deposits *
Net Profit
* public borrowings from FIs, banks or public deposits
149(1)
XI_3
Woman director
Paid-up Capital
100 Crore
Turnover
300 Crore
Borrowings
Deposits
Net Profit
ALL
N/A
Chapter_
Rule
XI_4
XII_6
XII_6
Particulars
Applicable to
Listed
Independent director
Audit committee
Nomination and remuneration committee
Public
Paid-up Capital
10 Crore
Turnover
100 Crore
50 Crore
Borrowings *
ALL
Deposits *
Private
N/A
Net Profit
* outstanding loans, debentures and deposits (in aggregate)
177(9)
XII_7
Paid-up Capital
Turnover
Borrowings *
ALL
>
Deposits #
50 Crore
N/A
Any amount
Net Profit
* from banks and PFIs # for Public Co.s only
203(1)
XIII_8
Paid-up Capital
10 Crore
Turnover
Borrowings
ALL
N/A
Deposits
Net Profit
203(1)
204(1)
XIII_8A
XIII_9
Paid-up Capital
5 Crore
Borrowings
Paid-up Capital
50 Crore
Turnover
250 Crore
5 Crore
Turnover
N/A
Deposits
Net Profit
Borrowings
Deposits
Net Profit
ALL
N/A