Revised Definition of Small Company (w.e.f. 01-12-2025)
Revised Definition of Small Company (w.e.f. 01-12-2025) The Central Government of India, through the Ministry of Corporate Affairs (MCA), has revised the definition of a small company under Section 2(85) of the Companies Act, 2013, effective December 1, 2025. The revision via the Companies (Specification of Definition Details) Amendment Rules, 2025 doubles the limits to …