Does ABC Company Mandatorily Require to Have?
Introduction:
ABC is a non-listed company with a paid-up capital of Rs 50 crore and deposits of Rs 10 crore. It had a turnover of Rs 101 crore in the last financial year and has 800 equity shareholders and 500 deposit holders. In this response, we will analyze whether the company mandatorily requires to have certain provisions in place.

Provisions for Non-Listed Companies:
Non-listed companies are subject to certain provisions as per the Companies Act, 2013. Let's examine if ABC Company needs to fulfill any mandatory requirements.

Minimum Paid-up Capital:
As per the Companies Act, 2013, there is no specific requirement for non-listed companies to have a minimum paid-up capital. Therefore, ABC Company, with a paid-up capital of Rs 50 crore, fulfills this criteria.

Deposits:
Non-listed companies are allowed to accept deposits subject to certain conditions. The total deposits accepted by ABC Company amount to Rs 10 crore. It is important to note that if the deposits exceed a certain threshold, the company may be required to comply with additional regulations, such as creating a Debenture Redemption Reserve and obtaining a credit rating.

Turnover:
The turnover of ABC Company in the last financial year was Rs 101 crore. The Companies Act, 2013, does not mandate any specific turnover criteria for non-listed companies. Therefore, ABC Company meets this requirement.

Equity Shareholders:
ABC Company has 800 equity shareholders. While the Companies Act, 2013, does not specify any mandatory number of shareholders for non-listed companies, it is important to ensure compliance with the provisions related to shareholders' rights, annual general meetings, and share transfer procedures.

Deposit Holders:
ABC Company has 500 deposit holders. Non-listed companies accepting deposits are required to comply with the provisions related to acceptance, repayment, and interest on deposits as per the Companies Act, 2013. The company must ensure adherence to these regulations.

Conclusion:
Based on the analysis of the provisions applicable to non-listed companies, ABC Company with a paid-up capital of Rs 50 crore, turnover of Rs 101 crore, 800 equity shareholders, and 500 deposit holders, fulfills the mandatory requirements. It is important for the company to ensure compliance with the provisions related to deposits, shareholders' rights, and other applicable regulations to maintain legal and regulatory compliance.