The Corporate Laws (Amendment) Bill, 2026, is framed to facilitate ease of doing business by increasing the size that defines a ‘small company’. The 2026 Bill raises the outer ceiling, calculated based on paid-up share capital/annual turnover, in section 2(85) of the Companies Act, 2013, from Rs. 10 crore/Rs. 100 crore to Rs. 20 crore/Rs. 200 crore, respectively. The actual operative figure is whatever the Ministry prescribes by rule within that ceiling. That framing understates what the clause does. The clause confers on the executive control over a single figure that determines audit exposure, board oversight, and penalties for all private limited companies, which constitute 96% of the two million active companies in India, with no mechanism for distinguishing a genuinely small business from one merely small enough to escape scrutiny.