The rule
| Paid-up capital | Up to ₹10 crore |
| Turnover | Up to ₹100 crore, as per last year's profit and loss account |
| Both limits | Must be met together |
| Can't qualify | Public, Section 8, holding and subsidiary companies. Also companies under a special Act |
| In force from | 1 December 2025 (G.S.R. 880(E)) |
| Old limits | ₹4 crore capital and ₹40 crore turnover |
Do we apply to become a small company?
No. It follows from your numbers. Check again after each year's accounts.
Can an OPC be a small company?
Yes, if it meets both limits. Many OPC rules are already light.
We were not small last year. Are we now?
Possibly. The limits went up on 1 December 2025. Run your numbers again.
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