Yes...It is mandatory for all the companies whether the company is public ltd or pvt ltd.But Tax audit is not mandatory bcoz there is a threshold for Tax audit.When gross receipt in case of Business exceeds Rs. 6000000 or in case of Profession exceeds Rs. 15000000 den it is mandatory.
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thanks to All 
this is great information !!
thanks to all for informs the valueble information.
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