THRESHOLD LIMITS- COMPANIES ACT, 2013

Section -
S.No. Title Companies Applicability Threshold
Act, 2013
Private PUC – Upto Rs.2 Cr
1. Small Company 2(85)
Company TO – Upto Rs.20 Cr

NW – Not less than Rs. 100 Cr

Acceptance of 76 & CG Public
2. TO – Not less than Rs. 500 Cr
Deposits Rules Company
GM – Special resolution

1. Small Company & OPC- Form MGT-7A

2. Every other Company - Form MGT-7
1. Listed 3. Listed + Others = Form MGT-8 (PCS
92(2) & Rule
3. Annual Return 2. Public Certification)
11
3. Private
 PUC - Rs. 10 Cr or more
 TO – Rs. 50 Cr or more

Formal Annual 134(3)(p) & 1. Listed 1. Every Listed Company

4.
Evaluation Rule 8(4) 2. Public 2. PUC- Rs. 25 Cr or more

TO - Rs.1000 Cr or more
Corporate Social Every
5. 135 NW - Rs. 500 Cr or more
Responsibility Company
NP – Rs. 5 Cr or more

1. Listed & its

1. Every Listed Company
Indian
XBRL 2. PUC- Rs.5 Cr or more
6. 137 & Rule 3 Subsidiaries
Applicability 3. TO –Rs.100 Cr or more
2. All
4. FS as per Ind AS Rules
Companies

1. Every Listed Company

2. Unlisted Public Company:
PUC- Rs. 50 Cr or more
1. Listed
TO – Rs. 200 Cr or more
2. Unlisted
7. Internal Auditor 138 & Rule 13 O/s Loans or Borrowings- exceeding Rs.100 Cr
Public
O/s Deposits – Rs. 25 Cr or more
3. Private
3. Private Company:
TO- Rs. 200 Cr or more
O/s Loans or Borrowings- exceeding Rs.100 Cr

1. Every Listed Company

2. Unlisted Public Company:
1. Listed PUC- Rs. 10 Cr or more
Appointment of
2. Unlisted 3. Private Company:
8. Auditors (Term- 139 & Rule 5
Public PUC- Rs. 50Cr or more
wise)
3. Private 4. All Companies:
Borrowings-Rs. 50 Cr or more
Public Deposits- Rs. 50 Cr or more

1. Every Listed Company

1. Listed
9. Women Director 149 & Rule 3 2. PUC- Rs. 100 Cr or more
2. Public
TO- Rs. 300 Cr or more

Ms. Akshaya & Ms. Lakshmitha Devi,

Associates, Mohan Kumar & Associates, Company Secretaries
 1. Every Listed Company
Independent 1. Listed 2. PUC- Rs. 10 Cr or more
10. 149 & Rule 4
Director 2. Public TO- Rs. 100 Cr or more
O/s Loans/Deposits- exceeding Rs. 50 Cr

1. Listed
177(9) &Rule 1. Borrowings- more than Rs. 50 Cr
11. Vigil Mechanism 2. Public
7 2. Companies accepting Deposits from Public
3. Private

1. Every Listed Company

1. Listed 2. PUC- Rs. 10 Cr or more
12. Audit Committee 177 & Rule 6
2. Public TO- Rs. 100 Cr or more
O/s Loans/Deposits- exceeding Rs. 50 Cr

1. Every Listed Company

Nomination and
1. Listed 2. PUC- Rs. 10 Cr or more
13. Remuneration 178(1)
2. Public TO- Rs. 100 Cr or more
Committee
O/s Loans/Deposits- exceeding Rs. 50 Cr

Stakeholders
Every Company having more than 1000 security
14. Relationship 178(5)
Company holders.
Committee

Appointment of
1. Listed 1. Every Listed Company
15. MD/CEO/Manager 203 & Rule 8
2. Public 2. PUC- Rs. 10 Cr or more
/WTD, CS & CFO

Appointment of 203 & Rule

16. Private PUC- Rs. 10 Cr or more
CS 8A

1. Every Listed Company

1. Listed 2. Public Company:
2. Public PUC- Rs. 50 Cr or more
17. Secretarial Audit 204 & Rule 9
3. Private TO – Rs. 250 Cr or more
3. Every Company:
O/s Loans /Borrowings- Rs. 100 Cr or more

Abbreviations:
PUC- Paid up Capital
TO- Turnover
O/s- Outstanding
NW- Net Worth
NP- Net Profit
GM- General Meeting
Ind AS- Indian Accounting Standard
MD- Managing Director
WTD- Whole-time Director
CS- Company Secretary
CEO- Chief Executive Officer
CFO- Chief Financial Officer
Cr- Crores

Ms. Akshaya & Ms. Lakshmitha Devi,

Associates, Mohan Kumar & Associates, Company Secretaries