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Enter full rupee figures. Net profit for CSR uses the 3-year average; everything else uses the latest financial year.

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ObligationApplies?Trigger
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Quick screen of the main quantitative thresholds under the Companies Act 2013. It assumes the company is not a holding/subsidiary of another (relevant to Small-Company status) and that borrowings are from banks/PFIs. Qualitative triggers (e.g. deposit acceptance specifics) may also apply. Not legal advice — confirm with your company secretary / auditor.
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