Applicability of AS 18

Level 3 companies which do not fall under level 1 & 2.

Level 1&2 belong to companies act companies

NGO - trust is from trust act, societies is from societies act, section 8 is from companies act. No mention of NGO directly as per the sources. 

The problem is, we can’t classify anything not unless there is hard evid nice. 

yes an evidence is really essential for the classification of companies into Levels