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Small-company test

Drag the figures. They are saved with this company in the browser.

Small company

Yes

Rule 2(1)(t), as substituted by G.S.R. 880(E), sets paid-up capital at ₹10 crore and turnover at ₹100 crore. Either figure above the limit takes the company out. Section 2(85), which that rule does not amend, still excludes a public company, a holding or subsidiary, a section 8 company, and a company under a special Act.

  • Paid-up capital: ₹2 crore. Limit: ₹10 crore. The mark on the slider is that limit.
  • Turnover: ₹18 crore. Limit: ₹100 crore, for the preceding financial year.
  • Both must pass. Public, section 8, holding, subsidiary and special-Act companies fail even when the numbers pass.

VerifiedG.S.R. 880(E) — 1 December 2025, read with section 2(85).