Income Tax vide Notification No. 31/2021 dated 5th April, 2021 has notified the limit for the consolidated group revenue of the international group in Rule 10DB(6).
Furnishing report in respect on the international group is not applicable if consolidated group revenue in the preceding accounting year doesn’t exceed six thousand four hundred crore rupees.
https://www.incometaxindia.gov.in/communications/notification/notification_31_2021.pdf