What changed
A private company is a small company if its paid-up capital is up to ₹10 crore and its turnover is up to ₹100 crore. Small companies have lighter requirements, such as filing the shorter annual return MGT-7A.
Who is affected
Private companies, other than holding or subsidiary companies and other excluded classes.
Source
MCA, Companies (Specification of Definitions Details) Amendment Rules, G.S.R. 880(E) dated 1 December 2025. The notification text is on the MCA website.
Effective: 1 Dec 2025 · Note published · Last reviewed 26 September 2026
Related on this site
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