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India
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Intermediate
A chartered accountant's note on the December 2025 change to the small company limits, listing the Companies Act relaxations that come with the status.
MCA Expands Small Company Definition to ₹10 Cr Capital & ₹100 Cr Turnover
From Sandeep Ahuja & Co. by CA Surekha S Ahuja 6 min read
- Both tests must be met: paid-up capital up to ₹10 crore and previous-year turnover up to ₹100 crore.
- A small company needs only two board meetings a year, no cash flow statement and no auditor rotation.
- Penalties are halved under Section 446B, and the fast-track merger route under Section 233 is open.
