MGT-7A Applicability Explained in Light of Revised Small Company Criteria

CS Divesh Goyal , Last updated: 22 January 2026  
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It has been widely queried whether, pursuant to the revised thresholds notified for the definition of a "Small Company", i.e., paid-up share capital up to Rs 10 crore and turnover up to Rs 100 crore, effective from 1 December 2025, companies having paid-up share capital exceeding Rs 4 crore but not

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Published by

CS Divesh Goyal
(Practicing Compnay Secretary)
Category Corporate Law   Report

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