MCA, vide its notification has notified the Companies (Specification of Definition Details) Amendment Rules, 2025, effective from 1 December 2025. As per the amendment, the financial thresholds for classifying a Small Company under Section 2(85) of the Companies Act, 2013 have been revised as follows:
- Paid-up Capital limit increased to ₹10 crore (earlier ₹4 crore)
- Turnover limit increased to ₹100 crore (earlier ₹40 crore)
