Small company status offers relaxation from various provisions of CA 2013 and eases compliance burden on them. As mentioned in the budget speech, the increase in the threshold limit for a small company is likely to benefit 200,000 companies. Changes to the OPC regulatory framework offers motivation to grow without any restriction of paid-up capital and turnover, augmenting foreign capital and technology. Recognition of start-up company as a class of company for the purpose of fast track merger allows start-up option to explore restructuring without necessarily going to the National Company Law Tribunal (NCLT) for sanction. Overall, the thrust of budget on company matters was on facilitating ease of doing business. In that direction, it proposes to decriminalize the provisions of the Limited Liability Partnership Act 2008, strengthening of NLCT framework, and launching data analytics, artificial intelligence, machine learning driven MCA21 Version 3.0 with additional modules for e-scrutiny, e-Adjudication, e-Consultation and Compliance Management.