The Ministry of Corporate Affairs (MoCA) on December 01, 2025, issued the Companies (Specification of definition details) Amendment Rules, 2025, further to amend the Companies (Specification of definition details) Rules, 2014.
This shall come into force from December 01, 2025.
It states that in rule 2 (1), for clause (t), the following clause shall be substituted, namely:-
“(t) For the purposes of sub-clause (i) and sub-clause (ii) of clause (85) of section 2 of the Act, paid up capital and turnover of the small company shall not exceed rupees ten crores and rupees one hundred crores respectively.".
[Notification no. - G.S.R. 880(E)]
