Change in Definition of Small Company – Ease of Doing Business

Policy Brief - Small Company Definition_Dec 2025.pdf

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As an ‘Ease of Doing Business’ endeavour, the Ministry of Corporate A􀆯airs has notified

the Companies (Specification of definition details) Amendment Rules, 2025, revising the

financial criteria for the definition of a Small Company in Section 2(85) of the Companies Act,

2013.