SubstitutionHigh ImpactCOMPANIES_ACT_2013
Official PDF (p. 2)COMPANIES_ACT_2013 · Section 2(85) / Small Company
Revision in the Definition and Threshold Limits of 'Small Company'
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Small company threshold limits were governed by earlier limits prescribed in Companies (Specification of Definition Details) Rules.
New PositionAmended
Updated thresholds under Section 2(85) notified to provide regulatory relief and procedural concessions to eligible corporate entities.
Affected Syllabus Chapters
business-laws-and-ethics
companies-act-2013
Code: companies-act-2013
Authority Document Reference
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