Classification of company fees for company registration

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Querist : Anonymous

Querist : Anonymous (Querist)

16 January 2015 what is the meaning of small company while calculating fee for company registration e.g. 2000/- for MOA fee both the cases on paid up capital of rs.1,00,000/- or 5,00,000/-

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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16 January 2015 Section 2(85) defines a Small Company as –
‘‘small company’’ means a company, other than a public company,—
(i) paid-up share capital of which does not exceed fifty lakh rupees or such higher amount as may be prescribed which shall not be more than five crore rupees; or
(ii) turnover of which as per its last profit and loss account does not exceed two crore rupees or such higher amount as may be prescribed which shall not be more than twenty crore rupees:
Provided that nothing in this Section shall apply to—
(A) a holding company or a subsidiary company;
(B) a company registered under Section 8; or
(C) a company or body corporate governed by any special Act;

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