Four gate facts and two figures decide small-company status under the Rs 10 cr / Rs 100 cr test, then what switched off, what did not, and your Rule 9B date.
Limits moved 1 Dec 2025; neighbouring rules did not — AOC-4 XBRL still at ₹5 cr, internal audit at ₹100 cr borrowings, Rule 9B froze status on 31 Mar 2025.
v2.2 — Rule 9B dates verified 27 Sep; no MCA extension.
AI tools for chartered accountants
by CA Karan Gupta
Limits moved 1 Dec 2025; neighbouring rules did not — AOC-4 XBRL still at ₹5 cr, internal audit at ₹100 cr borrowings, Rule 9B froze status on 31 Mar 2025.
Last statutory update: 29 Sept 2026 — v2.2 — Rule 9B dates verified 27 Sep; no MCA extension.
s.2(85) with Rule 2(1)(t) as amended by G.S.R. 880(E) of 1 December 2025 (₹10 crore paid-up and ₹100 crore turnover, both limbs, four exclusions). Neighbouring rules each against their own threshold: CARO 2020, cash-flow proviso, MGT-7A, auditor rotation, s.173(5), s.446B, AOC-4 XBRL under Rule 3, internal audit under Rule 13, and more. Rule 9B dematerialisation modelled on both 31 Mar 2025 and 31 Mar 2026 branches with countdown to 30 Sep 2026. Confirm the live MCA circular before you dematerialise or drop a filing.
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