As per section 2(85), small company means a company, other than public company and paid up share capital of which does not exceed 50 lacs.
So my doubt is that shall we consider share premium as paid up capital while calculating the paid up share capital for the company or not?
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paid - up share capital
Replies (1)
Refer Definition of Paid share up capital , section 2 sub section 64 of the Companies act 2013 .
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