Ind as in income tax return 6

In ITR 6 there are now Two Balance Sheet and Two P & L : One Regular and One for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]. And In ITR there is also one detail asked :- Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015? Yes/No. So what if company is Pvt Ltd Company having annual turnover below 20 crore need to comply this?