Companies Act 2013 Threshold Limits – CA Knowledge Portal
This curated academic resource consolidates updated threshold limits under key compliance modules of the Companies Act 2013 for examination and practical readiness purposes.
Corporate Classification Thresholds
| S.No. | Title | Section | Applicability | Threshold |
|---|
| 1 | Small Company (Updated) | 2(85) | Private Company | Paid-up capital up to ₹10 Cr and turnover up to ₹100 Cr in the preceding financial year. Excludes public companies, holding/subsidiary companies, Section 8 companies, and bodies corporate under a special Act. |
Governance and Reporting Requirements
| S.No. | Title | Section | Applicability | Threshold |
|---|
| 3 | Annual Return | 92(2) & Rule 11 | Listed. Public. Private | PCS certification when paid-up ≥ ₹10 Cr or turnover ≥ ₹50 Cr |
| 4 | Formal Annual Evaluation | 134(3)(p) & Rule 8(4) | Listed. Public | Mandatory for all listed. Plus public with paid-up ≥ ₹25 Cr |
| 6 | XBRL Filing | 137 & Rule 3 | Listed and specified companies | Paid-up ≥ ₹5 Cr or turnover ≥ ₹100 Cr or Ind-AS FS |
| 7 | Women Director | 149 & Rule 3 | Listed. Public | Public with paid-up ≥ ₹100 Cr or turnover ≥ ₹300 Cr |
| 10 | Independent Director | 149 & Rule 4 | Listed. Public | Paid-up ≥ ₹10 Cr or turnover ≥ ₹100 Cr or loans/deposits > ₹50 Cr |
| 11 | Vigil Mechanism | 177(9) & Rule 7 | Listed. Unlisted Public. Private | Borrowings > ₹50 Cr or acceptance of public deposits |
| 12 | Audit Committee | 177 & Rule 6 | Listed. Public | Paid-up ≥ ₹10 Cr or turnover ≥ ₹100 Cr or loans/deposits > ₹50 Cr |
| 13 | Nomination & Remuneration Committee | 178(1) | Listed. Public | Paid-up ≥ ₹10 Cr or turnover ≥ ₹100 Cr or loans/deposits > ₹50 Cr |
| 14 | Stakeholder Relationship Committee | 178(5) | Companies with security holders | More than 1000 security holders |
| 17 | Secretarial Audit | 204 & Rule 9 | Listed. Public. Private | Public with paid-up ≥ ₹50 Cr or turnover ≥ ₹250 Cr. Plus any company with loans ≥ ₹100 Cr |
Financial and Depository Compliance
| S.No. | Title | Section | Applicability | Threshold |
|---|
| 2 | Acceptance of Deposits | 76 & CG Rules | Public Company | Net worth ≥ ₹100 Cr. Turnover ≥ ₹500 Cr. Requires special resolution |
| 5 | Corporate Social Responsibility | 135 | Every Company | Turnover ≥ ₹1000 Cr or net worth ≥ ₹500 Cr or net profit ≥ ₹5 Cr |
Audit and Assurance Thresholds
| S.No. | Title | Section | Applicability | Threshold |
|---|
| 8 | Internal Auditor | 138 & Rule 13 | Listed. Unlisted Public. Private | Unlisted public with paid-up ≥ ₹50 Cr or turnover ≥ ₹200 Cr or borrowings ≥ ₹100 Cr or deposits ≥ ₹25 Cr. Private with turnover ≥ ₹200 Cr or borrowings ≥ ₹100 Cr |
| 9 | Appointment of Auditors | 139 & Rule 5 | Listed. Unlisted Public. Private | Unlisted public with paid-up ≥ ₹10 Cr. Private with paid-up ≥ ₹50 Cr. Any with borrowings ≥ ₹50 Cr or deposits ≥ ₹50 Cr |
| 18 | Cost Audit | 148 & Rule 4 | Listed. Public. Private | Turnover ≥ ₹100 Cr in specified manufacturing segments |
Key Managerial Personnel Requirements
| S.No. | Title | Section | Applicability | Threshold |
|---|
| 15 | Appointment of MD CEO Manager WTD CS CFO | 203 & Rule 8A | Listed. Public | Listed mandatory. Public with paid-up ≥ ₹10 Cr |
| 16 | Appointment of CS | 203 & Rule 8A | Private | Paid-up ≥ ₹10 Cr |
