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Under the Companies Act, 2013, a small company means a company other than:

Section 2(85) defines a small company as a company other than a public company, subject to prescribed capital and turnover limits; a private company itself can qualify, so…

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Under the Companies Act, 2013, a small company means a company other than:

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Correct answer B

Section 2(85) defines a small company as a company other than a public company, subject to prescribed capital and turnover limits; a private company itself can qualify, so the definitional exclusion named here is a public company, not a private, Section 8, or holding company.

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