Match the  LIST-I with  LIST-II

LIST-I	LIST-II
A. Section 2 (85)	I. Associate Company
B. Section 455	II. Producer Company
C. Section 378A	III. Dormant Company
D. Section 2 (6)	IV. Small Company

Choose the  correct answer from the options given below:

Correct option is D

Match between the sections of the Companies Act, 2013 (read with relevant amendments and rules), and the corresponding terms:
· A. Section 2 (85): Defines a IV. Small Company. A small company is a private company meeting specific criteria for paid-up capital and turnover, designed to reduce their compliance burden.
· B. Section 455: Deals with III. Dormant Company. This section allows a company formed for a future project or to hold an asset/IP, and which has no significant accounting transactions, to apply for dormant status.
· C. Section 378A: Contains definitions related to II. Producer Company. This section, part of Chapter XXIA, defines various terms like "Producer Company," "Producer," and "primary produce" in the context of companies formed by individuals engaged in primary production.
· D. Section 2 (6): Defines an I. Associate Company. An associate company is one in which another company has a significant influence (typically by holding 20% or more of voting power) but not control.