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ARTICLE · 01 MAY 2026

Corporate Laws (Amendment) Bill, 2026 Introduced

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India's Corporate Laws (Amendment) Bill, 2026 introduces significant changes to the Companies Act, 2013, including revised thresholds for small company classification, enhanced buy-back provisions, and stricter director qualification criteria. The proposed amendments aim to balance regulatory compliance with operational flexibility while addressing contemporary corporate governance challenges.

IndiaCorporate/Commercial Law
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On March 23, 2026, the Minister of Finance introduced the Corporate Laws (Amendment) Bill, 2026 (‘Bill’) in the Lok Sabha, which has since been referred to a Joint Parliamentary Committee. The Bill proposes amendments to the 2013 Act and the Limited Liability Partnership Act, 2008 (‘LLP Act’) to simplify compliance, strengthen regulation, and recognise evolving corporate practices.

Key proposals for the 2013 Act are as follows:

i.     Definition of Small Company: The paid-up share capital threshold for qualifying as a ‘small company’ has been increased from INR 10 crores (approx. USD 1.08 million) to INR 20 crores (approx. USD 2.15 million), and the turnover limit from INR 100 crores (approx. USD 10.8 million) to INR 200 crores (approx. USD 21.51 million).

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