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Please help cash flow applicability
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?
Replies (2)
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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