Cash Flow Statement not required for :

1. One Person Company.

2. Dormant Company.

3. Startup Private Company.

4. Small Company (Private Company with paid up capital and turnover not more than 50 Lakhs and INR 200 Lakhs respectively.

5. Small and Medium Sized Companies (SMCs) as per Company (Accounting Standard) Rules, 2006.

All others are required to prepare the same.