BooksIQA company is incorporated by filing the SPICe+ form with the Registrar along with the MOA, AOA and prescribed declarations. Minimum members/directors: private company 2/2, public company 7/3, OPC 1/1. On registration the Registrar issues a Certificate of Incorporation with a CIN, and allots PAN and TAN.
Key points
- §7 governs INCORPORATION.
- The application is filed with the Registrar of the State where the registered office is to be situated, through the integrated SPICe+ (INC-32) form with e-MOA (INC-33), e-AOA (INC-34) and AGILE-PRO (for GST/EPFO/ESIC/bank account).
- Documents include: the MEMORANDUM (MOA) and ARTICLES (AOA) signed by the subscribers;
- a DECLARATION by a professional and by the first directors/subscribers (INC-8 / INC-9) that the Act's requirements are complied with;
- proof of the registered office;
- and identity/address proof.
- MINIMUM requirements: PRIVATE company — 2 members and 2 directors;
- PUBLIC company — 7 members and 3 directors;
- ONE PERSON COMPANY — 1 member and 1 director (with a nominee).
- At least one director must have stayed in India ≥ 182 days in the previous year.
- Every proposed director needs a DIN.
- On being satisfied, the Registrar issues a CERTIFICATE OF INCORPORATION (INC-11) bearing a Corporate Identity Number (CIN), and PAN and TAN are allotted.
- The company exists from the date stated in the certificate.
Reference: §7 Companies Act 2013 read with Incorporation Rules 2014
This page is general information for Indian businesses, current as of the
financial year shown above — not legal or tax advice. Tax law changes,
and how a provision applies depends on your specific facts. Confirm the
current position with a qualified professional before you act.
Stop looking up sections. Ask your own books.
BooksIQ answers tax, GST and compliance questions from your actual Tally data — in plain English or Hindi.
See how it works