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<h1>Exemption from deposit acceptance restrictions for qualifying small scale industrial units meeting specified capital, depositor and invitation conditions.</h1> 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.