The Ministry of Corporate Affairs has issued a notification on December 1, 2025, enacting the Companies (Specification of definition details) Amendment Rules, 2025, via G.S.R. 880(E). These rules, effective from the date of publication in the Official Gazette, amend the Companies (Specification of definition details) Rules, 2014. The amendment modifies rule 2, sub-rule (1), concerning the definition of "small company." As per the amendment, the paid-up capital and turnover of a small company shall not exceed ten crore rupees and one hundred crore rupees, respectively. [F. No. Policy-01/5/2022-CL-V-MCA] Further information can be obtained from Balamurugan D. , Joint Secretary. The original rules were published on March 31, 2014, vide number G.S.R. 238(E), and last amended on September 15, 2022, vide number 700(E).
Key Entities Referenced
Companies Act, 2013: The principal act that empowers the government to make rules regarding companies.
Ministry of Corporate Affairs: The ministry issuing the notification.
Companies (Specification of definition details) Rules, 2014: The rules being amended by this notification.
Companies (Specification of definition details) Amendment Rules, 2025: The name of the amended rules by this notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01122025-268124
CG-DLxx-xEG-I0D1H1x2x2x0 25-268124
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 794] नई दिल्ली, सोमिार, दिसम् बर 1, 2025/अग्रहार्ण 10, 1947
No. 794] NEW DELHI, MONDAY, DECEMBER 1, 2025/AGRAHAYANA 10, 1947
कारपोरेट कार् य मत्रं ालर्
अजधसचू ना
नई दिल्ली, 1 दिसम् बर, 2025
सा.का.जन. 880(अ).— केंद्रीर् सरकार, कंपनी अजधजनर्म, 2013 (2013 का 18) की धारा 469 की उपधारा (1)
और (2) द्वारा प्रित्त िजिर्ों का प्रर्ोग करत े हुए, कंपनी (पररभाषा संबंधी ब्र्ौरों के जिजनििे ) जनर्म, 2014 में आगे और
संिोधन हते ु जनम्नजलजखत जनर्म बनाती ह,ै अर्ायत्:-
1. सक्षं िप्त नाम और प्रारंभ- (1) इन क्षनयमों का नाम कंपनी (पररभाषा संबंधी ब्र्ौरों के जिजनिेि) सिं ोधन
जनर्म, 2025 ह।ै
(2) र् ेराजपत्र म ें उनके प्रकािन की तारीख से प्रिृत्त होंगे।
8053 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. कंपनी (पररभाषा संबंधी ब्र्ौरों के जिजनिेि) जनर्म, 2014 में, जनर्म 2 के उप-जनर्म (1) म,ें खडं (न) के जलए
जनम्नजलजखत खंड अंतःस्ट्र्ाजपत दकर्ा िाएगा, अर्ायत:-
“(न) अजधजनर्म की धारा 2 के खंड (85) के उपखंड (i) और (ii) के प्रर्ोिन के जलए, लघ ु कंपनी की समाित्त पूंिी और
आितय क्रमि: िस करोड़ रुपर्े और एक सौ करोड़ रुपय े स ेअजधक नहीं होगा।”।
[फा. सं. नीक्षि-01/5/2022-सीएल-V-एमसीए]
बालामुरूगन डीडी, संर्ुक् त सजचि
नोट: मलू क्षनयम भारि के राजपत्र, असाधारण, भाग-II, खडं 3, उप-खंड (i) म,ें दिनांक 31 मार्,च 2014, के संखर्ांक
सा.का.जन. 238(अ), द्वारा प्रकाक्षिि दकए गए थ ेऔर दिनांक 15 क्षसिंबर, 2022, को संखर्ांक सा..का.जन. 700(अ),
द्वारा अंक्षिम बार संिोधन दकर्ा गर्ा र्ा।
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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.