🔑 Key Term: Section 2(85) - Small Company 📊
Definition: A "Small Company" is defined under the Companies Act, 2013, as a private company meeting specific criteria. 🏢
Paid-up Capital: The paid-up share capital should not exceed ₹2 crore. 💰
Turnover Limit: The annual turnover must not exceed ₹20 crore, as per the latest financial statements. 📈
Exemptions: Small companies enjoy several exemptions and simplified compliance requirements compared to larger companies. ✅
Importance: Promotes ease of doing business and encourages entrepreneurship among small-scale enterprises. 🌱
Regulatory Framework: Small companies are governed under less stringent rules, fostering growth and innovation. 🚀
Understanding the definition and implications of a small company is essential for aspiring entrepreneurs and business professionals! 📚✨
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Definition: A "Small Company" is defined under the Companies Act, 2013, as a private company meeting specific criteria. 🏢
Paid-up Capital: The paid-up share capital should not exceed ₹2 crore. 💰
Turnover Limit: The annual turnover must not exceed ₹20 crore, as per the latest financial statements. 📈
Exemptions: Small companies enjoy several exemptions and simplified compliance requirements compared to larger companies. ✅
Importance: Promotes ease of doing business and encourages entrepreneurship among small-scale enterprises. 🌱
Regulatory Framework: Small companies are governed under less stringent rules, fostering growth and innovation. 🚀
Understanding the definition and implications of a small company is essential for aspiring entrepreneurs and business professionals! 📚✨
🔗Join us for daily updates
Join our discussion group
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✧'*Costing: Warm Up Session | May 2025 Exams*'✧
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✧'*How to Choose Best CA Coaching in India? 🔥*'✧
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✧'*How to Choose Best CA Coaching in India? 🔥*'✧
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✧'*Auditing and Ethics: Pre Exam Session*'✧
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CA Intermediate Advance Accounting_Volume-2.pdf
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📘 Check out our CA Intermediate Advance Accounting Module 1&2 – Chapter Notes by Nitin Goel Sir!
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✧'*FM and SM : Warm Up Session*'✧
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CA Intermediate Income Tax.pdf
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📘 Check out our CA Intermediate Income Tax – Chapter Notes by Jasmeet Sir!
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Perfect for revision and concept clarity! ✅
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Don't miss out on this powerful resource for your preparation! 💼📚