The Small Company definition is fundamentally skewed and wrong in principle

render.taxmann.com

Read article ↗

The Corporate Laws (Amendment) Bill, 2026 raises the small company thresholds for the fourth time in five years. The Joint Parliamentary Committee must go further — remove paid-up capital, replace it with metrics that describe a business as it actually is today, and end the exclusions that penalise small subsidiaries and Section 8 entities for their legal structure rather than their operational scale.