Which class of companies is eligible to be classified as a 'small company' under the Companies Act, 2013?

1. The Companies Act limits the 'small company' status to private companies and OPCs. 2. Public limited, Section 8 not-for-profit, and holding/subsidiary companies are expressly excluded. 3. Therefore option (B) is the only correct class. _Source: ICAI BoS CA Inter Paper 2 — Preliminary_