Analysis of amendment to definition of small company u/s 2(85) and key considerations



The MCA vide its Notification No. G.S.R. 700(E) Dated 15th September, 2022 has yet again revised the definition of Small Company [Section 2(85) of The Companies Act, 2013]. Accordingly, the definition of Small Company under section 2(85) shall be read as under: Small Company means a company, o
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Chartered Accountant (AIR-33 CA Intermediate)


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