Small Company -Help!

1. When two small companies are associate companies of each other, will they still be considered small companies?

2. Applicability of the revised Turnover of Rs 20 crores and Paid up Capital of Rs 5 crores effective from which financial year? Is it applicable if company was NOT a small company in FY 2020-21 i.e Turnover above 2 crores  but satisfies the conditions in FY 2021-22 i.e Turnover below 20 crores.

Any insight into the above will be gladly appreciated!