https://www.taxtmi.com/acts?id=18331 The class of companies for sub section (2) of section 139 excludes one person companies and small companies and comprises: unlisted public companies with paid up share capital at or above the prescribed threshold; private limited companies with paid up share capital at or above the prescribed higher threshold; and companies below those capital thresholds but with public borrowings from financial institutions, banks, or public deposits at or above the prescribed borrowings threshold. en-us Mon, 31 Mar 2014 19:29:49 +0530 Mon, 16 Mar 2026 14:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18331 The class of companies for sub section (2) of section 139 excludes one person companies and small companies and comprises: unlisted public companies with paid up share capital at or above the prescribed threshold; private limited companies with paid up share capital at or above the prescribed higher threshold; and companies below those capital thresholds but with public borrowings from financial institutions, banks, or public deposits at or above the prescribed borrowings threshold. Act-Rules Companies Law Mon, 31 Mar 2014 19:29:49 +0530 https://www.taxtmi.com/acts?id=18331