Caro applicability to private companies subsidiary of ltd co

Check the followimg conditions:-

private limited company having :

                                          i.            turnover of less than Rs. 5 crores,

                                        ii.            paid-up capital and reserves not > Rs. 50 lakhs,

                                      iii.            loan outstanding less than Rs. 10 lakhs from banks and FI,

                                      iv.            not accepted public deposits.

Futher:- all accounting standard shall be applicable on pvt ltd company since company is a SUBSIDIARY OF PUBLIC CO.

OK..BT THE TERM PVT LTD. CO. AS USED IN CARO SHLD BE CONSTRUED TO MEAN THE CO. REGSTRD AS A PVT CO.(AS PER SEC 3(1)(III).AND THAT INCLUDES PVT CO. SUBSIDIARY OF LTD CO.WHETHER THE ORDER APPLICABLE TO PVT CO. SUBSIDIARY OF LTD CO. ??? 

public company" means a company which-

(a) is not a private company;

(b) has a minimum paid-up capital of five lakh rupees or such higher paid-up capital, as may be prescribed;

(c) is a private company which is a subsidiary of a company which is not a private company.]

https://www.vakilno1.com/bareacts/companiesact/s3.htm

Where there is given the word only PVT. LTD. it means PURE PVT. LTD. only.

loan outstanding less than Rs. 10 lakhs from banks and FI,

Is this limit is 25 lakhs or 10 L pls clarify