Exemption from deposit acceptance restrictions for qualifying small scale industrial units meeting specified capital, depositor and invitation conditions. The Central Government notifies that section 58A does not apply to companies which are Small Scale Industrial Units provided they meet specified conditions: paid up capital within the small scale threshold, deposits accepted from no more than a limited number of persons, no public invitation for deposits, and aggregate deposits not exceeding a prescribed ceiling; 'deposit' and 'Small Scale Industrial Unit' are defined by reference to the Companies (Acceptance of Deposits) Rules and relevant State registration and investment limits.