Applicability of section-138(internal audit)

mayank verma (65 Points)

04 April 2019  
in the limits defined under section-138, the limits of borrowings to be checked at any point of time during preceeding financial year ,of 100 crores or more? is 100 crore is included or not? is the section is saying more than 100 crore?

please reply please
thankyou