Amendment in definition of Small Company

·         a company registered under Section 8;

·         a company or body corporate governed by any special Act.

The definition has been amended several times since the Act came into force.

Small Company Thresholds Over Time

This evolution reflects a policy objective to:

·         Promote ease of doing business

·         Reduce compliance burden for smaller enterprises

·         Support growth of MSMEs, startups, and private firms

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Amendment in Director KYC Rules

·         - Email address

·         - Residential address

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