New Delhi, Dec. 3 -- The Ministry of Corporate Affairs, in a notification, highlighted the change in the definition of Small Companies under the Companies Act, 2013.

The Central Government has issued the Companies (Specification of Definition Details) Amendment Rules, 2025, amending the Companies (Specification of Definition Details) Rules, 2014.

Under the new arrangement, a company will be considered a Small Company if its Paid-up capital does not exceed Rs 10 crore, and its turnover does not exceed Rs 100 crore.

Earlier, the threshold was not exceeding Rs 4 crore for paid-up capital and not exceeding Rs 40 crore for the turnover.

Issued through G.S.R. 880(E), the notification states that the amended rules will come into effect from ...