Article explains various Threshold Limits under Companies Act, 2013 including the Threshold Limits  for being  considered as Small Company, for Acceptance of Deposits, for filing Annual Return, Formal Annual Evaluation, for applicability of Corporate Social Responsibility, XBRL, for appointment of Internal Auditor, for Appointment of Auditors (Term- wise), Women Director, Independent Director, Vigil Mechanism, Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Appointment of MD/CEO/Manager /WTD, CS & CFO, Appointment of CS and Secretarial Audit-

S. No.

Title Section – Companies Act, 2013 Applicability Threshold
1. Small Company 2(85) Private Company PUC – Upto Rs.2 Cr

TO – Upto Rs.20 Cr

2. Acceptance of Deposits 76 & CG Rules Public Company NW – Not less than Rs. 100 Cr TO – Not less than Rs. 500 Cr GM – Special resolution
3. Annual Return 92(2) & Rule

11

1. Listed

2. Public

3. Private

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

2. Every other Company – Form MGT-7

3. Listed + Others = Form MGT-8 (PCS Certification)

  • PUC – Rs. 10 Cr or more
  • TO – Rs. 50 Cr or more
4. Formal Annual Evaluation 134(3)(p) &

Rule 8(4)

1. Listed

2. Public

1. Every Listed Company

2. PUC– Rs. 25 Cr or more

5. Corporate Social Responsibility 135 Every Company TO – Rs.1000 Cr or more NW – Rs. 500 Cr or more NP – Rs. 5 Cr or more
6. XBRL Applicability 137 & Rule 3 1. Listed & its Indian Subsidiaries

2. All Companies

1. Every Listed Company

2. PUC- Rs.5 Cr or more

3. TO –Rs.100 Cr or more

4. FS as per Ind AS Rules

7. Internal Auditor 138 & Rule 13 1. Listed

2. Unlisted Public

3. Private

1. Every Listed Company

2. Unlisted Public Company: PUC– Rs. 50 Cr or more TO – Rs. 200 Cr or more

O/s Loans or Borrowings– exceeding Rs.100 Cr

O/s Deposits – Rs. 25 Cr or more

3. Private Company:

TO- Rs. 200 Cr or more

O/s Loans or Borrowings– exceeding Rs.100 Cr

8. Appointment of Auditors (Term- wise) 139 & Rule 5 1. Listed

2. Unlisted Public

3. Private

1. Every Listed Company

2. Unlisted Public Company:

PUC- Rs. 10 Cr or more

3. Private Company:

PUC- Rs. 50Cr or more

4. All Companies:

Borrowings-Rs. 50 Cr or more

Public Deposits- Rs. 50 Cr or more

9. Women Director 149 & Rule 3 1. Listed

2. Public

1. Every Listed Company

2. PUC- Rs. 100 Cr or more

TO– Rs. 300 Cr or more

10. Independent Director 149 & Rule 4 1. Listed

2. Public

1. Every Listed Company

2. PUC- Rs. 10 Cr or more

TO– Rs. 100 Cr or more

O/s Loans/Deposits– exceeding Rs. 50 Cr

11. Vigil Mechanism 177(9) &Rule

7

1. Listed

2. Public

3. Private

1. Borrowings- more than Rs. 50 Cr

2. Companies accepting Deposits from Public

12. Audit Committee 177 & Rule 6 1. Listed

2. Public

1. Every Listed Company

2. PUC– Rs. 10 Cr or more

TO– Rs. 100 Cr or more

O/s Loans/Deposits- exceeding Rs. 50 Cr

13. Nomination and Remuneration Committee 178(1) 1. Listed

2. Public

1. Every Listed Company

2. PUC– Rs. 10 Cr or more

TO– Rs. 100 Cr or more

O/s Loans/Deposits- exceeding Rs. 50 Cr

14. Stakeholders Relationship Committee 178(5) Every Company Company having more than 1000 security holders.
15. Appointment of MD/CEO/Manager /WTD, CS & CFO 203 & Rule 8 1. Listed

2. Public

1. Every Listed Company

2. PUC– Rs. 10 Cr or more

16. Appointment of CS 203 & Rule 8A Private PUC- Rs. 10 Cr or more
17. Secretarial Audit 204 & Rule 9 1. Listed

2. Public

3. Private

1. Every Listed Company

2. Public Company:

PUC– Rs. 50 Cr or more

TO – Rs. 250 Cr or more

3. Every Company:

O/s Loans /Borrowings– Rs. 100 Cr or more

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