The concept of a “Small Company” under the Companies Act, 2013 was introduced to ease the compliance burden on smaller businesses and allow them to focus more on growth than regulatory formalities. However, over time, factors like inflation, increasing capital requirements, and business expansion have made the original eligibility thresholds less relevant, prompting the need for revis... https://www.corpzo.com/redefining-small-company-a-strategic-compliance-shift-in-india