The concept of a “Small Company” under the Companies Act, 2013 was introduced with a clear legislative intent — to reduce the compliance burden on smaller corporate entities and allow them to focus on growth rather than procedural formalities. Over the years, however, inflation, capital expansion, and business scale have outpaced the original thresholds prescribed under the law. Recog... https://www.corpzo.com/redefining-small-company-a-strategic-compliance-shift-in-india