MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 15th September, 2022
G.S.R. 700(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 Companies (Specification of
definition details) Amendment Rules, 2022.
(2) They shall come into force from the date of their publication of this notification 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 four crore and rupees forty crore
respectively.”.
[F. No. 1/13/2013-CL-V, Part I]
MANOJ PANDEY, Jt. Secy.
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