Under Section 2(85) of the Companies Act, 2013 read with Rule 2(1)(t) of the Companies (Specification…

Under Section 2(85) of the Companies Act, 2013 read with Rule 2(1)(t) of the Companies (Specification of Definitions Details) Rules, 2014, as amended by the Companies (Specification of Definitions Details) Amendment Rules, 2025 (Notification No. G.S.R. 880(E), effective 1 December 2025), the paid-up share capital and turnover thresholds for a small company are Rs. 10 crore and Rs. 100 crore respectively ("10 Crores; 100 Crores"), raised from the earlier limits of Rs. 4 crore and Rs. 40 crore (September 2022) and Rs. 2 crore and Rs. 20 crore (April 2021).