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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-01122025-268124
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 794]
NEW DELHI, MONDAY, DECEMBER 1, 2025
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 1st December, 2025
G.S.R. 880(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the
Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the
Companies (Specification of definition details) Rules, 2014, namely:-
1. Short title and commencement.- (1) These rules may be called the Companies (Specification of definition
details) Amendment Rules, 2025.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Companies (Specification of definition details) Rules, 2014, in rule 2, in sub-rule (1), for clause (t), the
following clause shall be substituted, namely:-
"(t) For the purposes of sub-clause (i) and sub-clause (ii) of clause (85) of section 2 of the Act, paid up capital and
turnover of the small company shall not exceed rupees ten crores and rupees one hundred crores respectively.".
[F. No. Policy-01/5/2022-CL-V-MCA]
BAIAMURUGAN.D, Jt. Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (1),
vide number G.S.R. 238(E), dated the 31st March, 2014 and was last amended, vide number 700(E), dated
the 15th September, 2022.
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