X Pvt. Ltd, belonging to Regulated Sector, has overall annual turnover of Rs 95 Lacs in the year 2018-19. Its products A, B and C generated aggregate turnovers of Rs 25 Lacs, 10 Lacs and 30 Lacs respectively in their individual capacity in the same year. Does the company have to get its cost records audited in 2019-20? Will any such Q come?