in the limits defined under section-138, the limits of borrowings to be checked at any point of time during preceeding financial year ,of 100 crores or more? is 100 crore is included or not? is the section is saying more than 100 crore?
please reply please
thankyou
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Applicability of section-138(internal audit)
Replies (2)
100 crores is incluided. Check this link , it would be helpful
https://www.caclubindia.com/articles/internal-audit-as-per-companies-act-2013-28021.asp
but sir the line says
borrowings exceeding 100 crores or more?
why study material used the word exceeding
borrowings exceeding 100 crores or more?
why study material used the word exceeding
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