# Ceiling Limits on Acceptance of Deposits
The ceiling is calculated as a percentage of (Paid-up Share Capital + Free Reserves + Securities Premium).
## Master Table
| Type of Company | From Members | From Public |
|---|---|---|
| Eligible Company | 10% | 25% |
| Private Company (general) | 100% | Not allowed |
| Specified IFSC Public Company | 100% | Not allowed |
| Other than Eligible Company (Public) | 35% | Not allowed |
| Government Eligible Company | — | 35% |
## Carve-out: Private Companies NOT Subject to 100% Limit
The 100% ceiling does NOT apply to:
1. Start-up Private Company
- For 10 years from the date of incorporation. (Note: the start-up exemption from circular conditions is 5 years; this 10-year window is specifically for the ceiling carve-out.)
2. Small Independent Private Company — ALL of:
- (i) Not an associate or subsidiary of any other company;
- (ii) Borrowings < lower of [2 × PUSC] or [₹50 crore];
- (iii) No default in repayment of such borrowings subsisting at time of accepting deposits.
For these two categories, the Central Government will prescribe the specific limits (and the blanket 100% cap is set aside).
## Reading the Table
- Eligible companies can tap the public pool but are tightly capped (25%).
- General public companies (non-eligible) cannot tap the public — but can take 35% from members.
- Private companies historically had 100% headroom on member deposits; the start-up and small-independent carve-outs prevent the cap from squeezing genuine growth-stage businesses.