Securities Exchange Commission of Pakistan has amended Companies (General Provisions and Forms) Regulations, 2018 vide S.R.O. 627(I)/ 2023 dated 22 May 2023 (SRO) by adding a new regulation 20A which states that for the purpose of clause (i) of sub-section (2) of section 183 of the Companies Act, 2017 the following limits would be observed in case of capital expenditure on any single item and on disposal of a fixed asset by the following type of companies:
