Caro 2016 reporting

CARO not applicable to a Pvt. Ltd. having
1. A paid up capital and reserves and surplus not more than 1 Crore and
2. Total borrowings not more than 1 crore from any bank or financial institution and
3. Total revenue not more 10 crores during the financial year.
If all this three conditions satisfied, than CARO, 16 not applicable.

2nd and 3rd conditions satisfied. I want to know while checking the first condition paid up share capital and reserves considered individually or in aggregate value.

It's Aggregate, Paid up capital and reserves and surplus
CARO not applicable in your case.

Thank you sir

Most welcome......