Suspended companies are not allowed to list on BSE SME Exchange unless the suspension is revoked, and the company is permitted to trade on the Main Board of BSE. The BSE SME Exchange provides a unique opportunity for Small and Medium Size Enterprises (SMEs) to access equity capital, unlock their enterprise value, and get listed on a nationwide stock exchange. Listing on the SME platform offers numerous benefits, including increased visibility, enhanced credibility, and access to additional fund raising in the future. Moreover, investing in a listed company attracts tax benefits, with short-term capital gains taxed at 15% and long-term capital gains at 10%.