Small companies and startups under the Companies Act must comply with simplified filing requirements, maintain statutory registers, hold annual general meetings, file annual returns and financial statements, and follow audit exemptions if applicable. They must also adhere to director and shareholder rules and ensure timely tax and regulatory filings.

Small companies and startups must comply with basic obligations under the Companies Act, such as holding annual general meetings, maintaining statutory registers, filing annual returns and financial statements with the Registrar of Companies, and adhering to board meeting requirements. They benefit from certain relaxed norms but must still ensure transparency and legal compliance.