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Applicable threshold of internal audit to companies in

tabular form
 

Listed Unlisted public Private limited


Particulars
companies companies companies
Rs. 50 crores or
Paid-up share capital Not applicable
more
Rs. 200 crores or Rs. 200 crores or
Turnover Internal Audit is more more
mandatory
Outstanding loans or borrowings without any
Exceeding Rs. 100 Exceeding Rs.
from banks or financial threshold crores 100 crores
institutions
Rs. 25 crores or
Outstanding deposits Not applicable
more

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