Following is the financial information of Maximum Private Ltd. obtained from latest audited financial statement for the year ended 31st March, 2024: Items Amount in ₹ Paid-up capital 3 Crore Turnover 30 Crore Borrowings

A 'small company' has been defined under section 2(85) of the Companies Act, 2013 as a company, other than a public company whose- paid-up share capital does not exceed ₹4 crore rupees or such higher amount as may be prescribed which shall not be more than ₹10 crore rupees; and turnover of which as per profit and loss account for the immediately preceding financial year does not exceed ₹40 crore rupees or such higher amount as may be prescribed which shall not be more than ₹100 crore rupees. However, the definition excludes a holding company or a subsidiary company; a company registered under section 8; or a company or body corporate governed by any special Act. In the instant case, Maximum Private Ltd. satisfies the turnover and paid-up share capital criteria to be a small company and is a 'small company'. As per Rule 8(12)(a) and 8(12)(b) of the Companies (Registration Offices and Fees) Rules, 2014, there is no necessity of certification of e-forms by a 'small company' from a practicing professional, the Chartered Accountant or the Company Secretary or as the case may be the Cost Accountant, in whole-time practice.