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Cash flow applicability as per companies act 2013

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(Querist)
03 September 2016 Dear All,

How Much is the limit of Paid up Share Capital for private Companies for applicability of CASH FLOW???

Is it Rs. 50 Lacs or Rs. 5 Crore???

I am not able to interprate the language of section 129 and 2(85) with regard to CASH FLOW.

Please help.
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Pratik Shah

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Pratik Shah (Expert)
03 September 2016 It is Rs 50 Lacs. Rs 5 Crores is the maximum limit which can be prescribed by MCA for small company. Currently, Pvt companies having paid up capital less than Rs 50 Lacs are small companies (subject to its definition).
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