No nudity or sex scene throughout the film.

There's scene in which a kid have been accidentally decaptivated

There are a couple of scenes that could be disturbing to young kids - A bus Accident and The death of a young kid in the ambulance.

If your kid understands Oriya (a Indian language), there is a scene with some abusive language. Else none

None

The movie is about existentialism, nihilism and atheism. Thus, the scenes exploring these philosophies are at times extremely bleak and straightforward. Though it's not disturbing, it can certainly be off-putting for many, and people might find offense to the way religious people and businessmen are depicted this movie as one of the protagonists is an atheist socialist.

The ones mentioned in the Violence & Gore section can apply,