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Jan 30, 2026

MCA Amends Companies (Specification of Definitions Details) Rules, 2014 to Revise Maximum Threshold of Paid-up Share Capital and Turnover of Small Companies

On December 1, 2025, the MCA issued the Companies (Specification of Definition Details) Amendment Rules, 2025, to amend Rule 2(1)(t) of the Companies (Specification of Definitions Details) Rules, 2014 (‘SDD Rules’), to expand the definition of ‘small company’ (under Section 2(85) of the Act) by revising the maximum limits of: (i) paid-up share capital of small companies from INR 40 million (approx. USD 445,000) to INR 100 million (approx. USD 1.10 million); and (ii) turnover of small companies from INR 400 million (approx. USD 4.4 million) to INR 1 billion (approx. USD 11.1 million). The other requirements for a company to qualify as a ‘small company’ under Section 2(85) of the Act (i.e., the company not being a public company, a holding or subsidiary company, a company registered under Section 8 of the Act, and the company not being governed under a special law) have not been modified and continue to apply.

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These are the views and opinions of the author(s) and do not necessarily reflect the views of the Firm. This article is intended for general information only and does not constitute legal or other advice and you acknowledge that there is no relationship (implied, legal or fiduciary) between you and the author/AZB. AZB does not claim that the article's content or information is accurate, correct or complete, and disclaims all liability for any loss or damage caused through error or omission.

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