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The minimum paid-up share capital prescribed for a 'small company' (latest amendment) is up to:
Answer & Solution
Correct answer: C.
1. The 2022 amendment to Section 2(85) raised the small-company paid-up capital cap to Rs 4 crore.
2. Earlier the threshold was Rs 2 crore; the increase widens the small-company class.
3. Hence (C).
_Source: ICAI BoS CA Inter Paper 2 — Preliminary_