What changed on 1 December 2025?

G.S.R. 880(E) raised the small-company limits under section 2(85) from ₹4 crore paid-up capital and ₹40 crore turnover to ₹10 crore and ₹100 crore. A public, holding, subsidiary or section 8 company is still never a small company, whatever its size.

Does it work out whether XBRL applies through Ind AS?

No. Whether Ind AS applies needs facts this tool does not collect, so that limb is shown as a question for you to answer, never decided silently.

Is the Corporate Laws (Amendment) Bill 2026 in force?

No. It was introduced in 2026 and is not law as of September 2026. The toggle shows the effect if it passes as introduced, labelled so it is never mistaken for current law.

How is the CSR obligation worked out?

At 2% of the net profit you enter, standing in for the three-year average of section 198 net profit that the law asks for. Enter the real average for an exact figure.

toolscompany-classfree · runs in your browser

Company class & filing checker

Paid-up capital, turnover, net worth: small company, MGT-7A, MGT-8, XBRL, secretarial audit and CSR, each with its rule.

Use proposed limits (Corporate Laws (Amendment) Bill, 2026)

Try:

The company

Company name

Paid-up capitalTurnover (preceding FY)Net worthBorrowings from banks/PFIs

Net profit (immediately preceding FY)

These four flags are independent — a company can be more than one at once (e.g. a public company that is also a subsidiary).

Enter the paid-up capital and last year's turnover, or pick an example above, to see which rules apply.

Small-company limits: section 2(85), Companies Act 2013, as amended by G.S.R. 880(E) dated 1 December 2025. MGT-7A: Rule 11(1) proviso, Companies (Management and Administration) Rules 2014. MGT-8: section 92(2) with Rule 11(2) of the same Rules. XBRL: Rule 3, Companies (Filing of Documents and Forms in XBRL) Rules 2015. Secretarial audit: section 204 with Rule 9(1), Companies (Appointment and Remuneration of Managerial Personnel) Rules 2014. CSR: section 135, Companies Act 2013. The proposed figures are from the Corporate Laws (Amendment) Bill, 2026, introduced but not enacted as of September 2026 — treat them as a planning aid only, never as current law.

Did this help?

IN SHORT

This free checker takes a company's paid-up capital, turnover, net worth, borrowings and net profit and returns whether it is a small company under the ₹10 crore / ₹100 crore limits in force since 1 December 2025, and whether MGT-7A, MGT-8, XBRL, secretarial audit and CSR apply, each with the section or rule behind it. It checks one company or a whole client list from Excel, and every figure stays in the browser.

Share on WhatsApp Track every client's filings on Firm Desk →

STEP BY STEP

How it works

Enter one company's figures, or drop a client list in Excel with paid-up capital, turnover, net worth, borrowings, net profit and the listed, public, holding, subsidiary and section 8 flags.
Read each answer (small company, MGT-7A, MGT-8, XBRL, secretarial audit, CSR) with the section, rule or notification next to it, and the CSR obligation where it applies.
Switch on the Corporate Laws (Amendment) Bill 2026 toggle to see the proposed limits, marked as not yet law, or download the client-list result as Excel.

GOOD TO KNOW

Common questions

What changed on 1 December 2025?: G.S.R. 880(E) raised the small-company limits under section 2(85) from ₹4 crore paid-up capital and ₹40 crore turnover to ₹10 crore and ₹100 crore. A public, holding, subsidiary or section 8 company is still never a small company, whatever its size.
Does it work out whether XBRL applies through Ind AS?: No. Whether Ind AS applies needs facts this tool does not collect, so that limb is shown as a question for you to answer, never decided silently.
Is the Corporate Laws (Amendment) Bill 2026 in force?: No. It was introduced in 2026 and is not law as of September 2026. The toggle shows the effect if it passes as introduced, labelled so it is never mistaken for current law.
How is the CSR obligation worked out?: At 2% of the net profit you enter, standing in for the three-year average of section 198 net profit that the law asks for. Enter the real average for an exact figure.