Section 2(e) in The Labour Laws (Simplification of Procedure for Furnishing Returns And Maintaining Registers By Certain Establishments) Act, 1988
(e)"small establishment" means an establishment in which not less than ten and not more than [forty] [Substituted for the words 'nineteen' by Act No. 33 of 2014.] persons are employed or were employed on any day of the preceding twelve months;
