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Centre Notifies Amendment Raising Financial Thresholds for ‘Small Company’ Classification

Centre Notifies Amendment Raising Financial Thresholds for ‘Small Company’ Classification

Small Company Amendment

The Ministry of Corporate Affairs has notified the Companies (Specification of Definition Details) Amendment Rules, 2025, revising the financial criteria for classifying a ‘small company’ under Section 2(85) of the Companies Act, 2013.

As per the amendment, the paid-up capital and turnover limits for a small company have been enhanced to ₹10 crore and ₹100 crore, respectively. The notification, issued under G.S.R. 880(E), comes into force from the date of its publication in the Official Gazette on 1 December 2025.


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