ENTITIES FORMED AS A RESULT OF COMPROMISE/ ARRANGEMENT - WHETHER ELIGIBLE FOR DPIIT RECOGNITION
ENTITIES FORMED BY SPLITTING-UP/RECONSTRUCTION OF EXISTING BUSINESS - WHETHER ELIGIBLE FOR DPIIT RECOGNITION
16
ENTITIES INCORPORATED WITH COMMON DIRECTOR/DP/PARTNER - WHETHER ELIGIBLE FOR DPIIT RECOGNITION
18
NAME CHANGE BY DPIIT - RECOGNISED STARTUP ENTITY - WHETHER PERMITTED
19
CIN/LLPIN CHANGE BY DPIIT - RECOGNISED START-UP ENTITY - WHETHER PERMITTED
20
CONVERSION BY A DPIIT - RECOGNISED ENTITY FROM ONE FORM TO ANOTHERWHETHER PERMISSIBLE
2.1 WHETHER START-UPS CAN REGISTER AS MSMEs TO AVAIL BENEFITS UNDER THE MSMED ACT, 2006?
i a micro enterprise
ii a small enterprise
iii a medium enterprise
Net investment in plant and machinery or equipment does not exceed Rs. 1 cr
Net investment in plant and machinery or equipment exceeds Rs. 1 cr but not Rs. 10 cr
Net investment in plant and machinery or equipment exceeds Rs. 10 cr but not Rs. 50 cr
Net turnover does not exceed Rs. 5 cr
Net turnover exceeds Rs. 5 cr but not Rs. 50 cr
Net turnover exceeds Rs. 50 cr but not Rs. 250 cr
Net turnover exceeds Rs. 250 cr
Net investment in plant and machinery or equipment exceeds Rs. 50 cr
Notes:
Net turnover does not exceed Rs. 5 cr
Net turnover exceeds Rs. 5 cr but not Rs. 50 cr
Net turnover exceeds Rs. 50 cr but not Rs. 250 cr
Net turnover exceeds Rs. 250 cr
2.1-1 Revised Classification of MSMEs applicable with effect from 01.04.2025
Rs. in CroreInvestment LimitsTurnover Limits
CurrentRevised (applicable from 01.04.2025)
CurrentRevised (applicable from 01.04.2025)
2.1-2 Whether start-ups will be regarded as MSMEs as per the revised definition in NMN?
2.2 WHAT IS THE LEGAL DIFFERENCE BETWEEN AN MSME AND A START-UP?
2.3 CAN AN ENTERPRISE SATISFY THE DEFINITION OF MSME AND START-UP AND GET THE BEST OF BOTH THE WORLDS I.E. BENEFITS UNDER MSMED ACT AS WELL AS LSN?
2.4 WHAT BENEFITS ARE AVAILABLE UNDER THE MSMED ACT TO A MICRO ENTERPRISE START-UP FILING UDYAM REGISTRATION?
2.5 WHAT BENEFITS ARE AVAILABLE UNDER THE MSME ACT TO A SMALL ENTERPRISE START-UP FILING UDYAM REGISTRATION?
2.6 WHAT BENEFITS ARE AVAILABLE UNDER THE MSME ACT TO A MEDIUM ENTERPRISE START-UP FILING UDYAM REGISTRATION?
2.7 FOR AVAILING TAX HOLIDAY UNDER SECTION 80-IAC OF THE INCOME-TAX ACT, WILL IT BE NECESSARY FOR START-UP TO FILE UDYAM REGISTRATION?
2.8 WHAT INCOME-TAX BENEFITS ARE APPLICABLE TO START-UPS REGARDLESS OF WHETHER THEY SATISFY THE MSME DEFINITION OR NOT?
See Para 23.3(vi)
