Which of the following companies cannot be a 'Small Company'?

A. A holding company or a subsidiary company

B. A company registered under Section 8

C. A company or body corporate governed by any Special Act

D. One Person Company (OPC)

Choose the correct answer from the options given below:

1
B and C only
2
A, B and C only
3
B, C and D only
4
A and D only

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