Section 10 of the Prevention of Corruption Act, 1988 applies irrespective of:

Section 10 applies wherever a "commercial organisation" commits the section 9 offence, and section 9(3)(a) defines that term to include incorporated bodies as well as partnership firms and associations of persons carrying on a business. Nothing in either section turns on the organisation's size, turnover or line of business, so each listed factor is irrelevant.