Relaxation in Small Company Criteria - A Boost for Small Businesses

CA Umesh Sharma , Last updated: 16 December 2025  
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Through an engaging conversation between Krishna and Arjuna, this article explains the Ministry of Corporate Affairs' amendment to the definition of a "small company," effective 1 December 2025. By increasing the paid-up share capital limit to Rs 10 crore and the turnover threshold to Rs 100 crore,

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CA Umesh Sharma
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