Please help cash flow applicability

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For FY 20-21 Audit when will it be applicable to private co? What's the small co definition applicable for FY 20-21 on the basis of which cash flow applicability has to be determined?
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Small companies for F.Y 20-21 refer section 2(85) of the companies act 2013 , however definition of small company has been changed w.e.f 1/4/2021 applicable for F.Y 21-22.

As per section 2(40)  of the Companies Act 2013  , Cash Flow statement  not  required  for  Small  Companies , please confirm  with  any  amendments  . Refer  section 2(40)  of the Companies  Act  2013. 


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