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of <h1>Definition of 'Small Company' under Companies Act, 2013: Non-public, specific capital and turnover limits, with key exclusions.</h1> A 'small company' under the Companies Act, 2013, is defined as a non-public company with a paid-up share capital not exceeding fifty lakh rupees, extendable to ten crore rupees, and a turnover not exceeding two crore rupees, extendable to one hundred crore rupees. This definition excludes holding or subsidiary companies, companies registered under section 8, and companies governed by any special Act.
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