Caro 2015 does small scale includes pvt co.

Exception of caro applies to some companies which includes pvt and small scale. 1. Exemption of pvt is applicable if Capital below 50lac Loans below 25 lac Turnover below 5 crore For small scale (other than public co.) Cap 50lac Turnover of last year below 2 cr So a pvt co. Having capital 40l Loans 30l Turnover of last year 1 cr and current year 1.5 cr My questions 1. Small scale are other than public. So it includes private co.? 2. In above example this pvt co. Doesnt fulfils first condition but fulfils second (small scale) so caro exempted or not?