Existing laws: Under Section 2(85) of the Companies Act, 2013, a small company is any company other than a public company whose paid-up share capital does not exceed ₹10 crore and whose annual turnover does not exceed ₹100 crore, based on revised thresholds effective December 1, 2025
Expanded Threshold Limits: Accepted the enhancement of the upper limits under Section 2(85) of the Companies Act, 2013 for defining a "small company":
Paid-up share capital limit increased up to ₹20 crore (from ₹10 crore).
Turnover limit increased up to ₹200 crore (from ₹100 crore).
Impact of the amendment:
Upto Rs.20 crore paid up capital no need for demat
Upto Rs.20 crore no need to appoint Company Secretary in employment
Upto Rs.20 crore, professionals certification not required to upload the forms
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