Applicability of caro 2003 to private companies

As pe RTP issued by ICAI, CARO 2003 shall apply to all Companies (including foreing companies)  subject to Following,

Insurance Companies, Banking Companies, Sec 25 companies and 

Private Companies , 1 with paid up capital & reserves not more than 5000000

                           and   2 outstanding loan not exceeding rs. 1000000

                          and   3  turnover not exceeding Rs 50000000,

But In Study Material of Audit PCC & other places limit of outstanding loan is given RS 2500000 instead of Rs 1000000 (as ginen in RTP NOV 2001)

please suggest me which one in updated or correct.