What is the limit of the annual turnover for small enterprises under the framework proposed in the MSME amendment guidelines?

Based on the alignment of historical classification amendments (such as the 2018 MSMED Amendment bill proposals establishing uniform turnover criteria), the categories were designated as:
* Micro enterprise: Annual turnover not exceeding $\text{₹}5\text{ crores}$.
* Small enterprise: Annual turnover between $\text{₹}5\text{ crores}$ and $\text{₹}75\text{ crores}$.
* Medium enterprise: Annual turnover between $\text{₹}75\text{ crores}$ and $\text{₹}250\text{ crores}$.

Hence, Option A correctly states the limit for small enterprises matching these options.