Only one, however for reservation of a name prior to filing SPICe (INC-32), you may use RUN service and then input the SRN of approved RUN into SPICe.

It is not required to be filed with SPICe (INC-32) if a company is registered with the same address as the address for correspondence (in INC-32). In case the registered address is different, INC-22 is required to be filed within 30 days of its incorporation, for intimating the registered office address.

The users may obtain approved e-MOA (INC-33) and e- AOA (INC-34) through certified copies facility available on MCA.

Yes. It is mandatory to use e-MOA (INC-33) and e-AOA (INC-34) in case of the following:-

1) individual subscribers are Indian nationals

2) individual subscribers who are foreign nationals in case they have valid DIN and DSC and also submit a proof of a valid business visa-

3) Non-individual subscribers based in India.

Physical copies of MOA/AOA is required to be signed and attached in case non-individual first subscribers are based outside India or individual foreign subscribers do not possess a valid business visa.

No. In respect of non-individual first subscribers who are based outside India, pdf attachments of apostillised MOA and AOA shall be attached with SPICe (INC-32).

No. Section 8 companies are mandatorily required to file MOA and AOA as pdf attachments to SPICe (INC-32).

No. Part I companies (Partnership firm, LLP, Co-operative society or any other business entity other than company) are mandatorily required to file MOA and AOA as pdf attachments to SPICe (INC-32) along with form URC-1 which is to be filed as a linked form.

Yes. The companies (incorporation) rules notified has liberalized many requirements in respect of Proof of Identity and Proof of residence in respect of Subscribers and Directors. The Companies (Incorporation) third Amendment Rules dated 27th July 2016 has relaxed the mandatory attachment of proof of identity and residence in respect of a subscriber having a valid DIN.

The table below clarifies the specific scenarios in which the pdf attachments or electronic versions of MOA/AOA can be used with SPICe (INC-32):

Note: In all the above mentioned cases, the maximum number of subscribers allowed shall be 7 for filing of SPICe form.

Stakeholders may kindly note that in case SPICe (INC-32) has been filed with linked filing of eMOA (INC33) and eAOA (INC-34) without attaching business visa as required under Rule 13 (5) (d) of the Companies (Incorporation) Rules, 2014, the form is liable to be rejected (Marked as Invalid and Not to be taken on record) without putting for resubmission.

No. In case the proposed company is required to file MOA and AOA due to any of the above mentioned conditions, then SPICe (INC-32)shall be filed ONLY with MOA and AOA. In such cases, the proposed company is NOT required to file the eMOA and eAOA under any circumstances.

Yes. SPICe is now the only form for incorporation of all types of companies. Hence, SPICe shall be used for incorporation of producer companies or Part I companies.

Yes.

SPICe AOA (INC-34) has facility for adding, modifying, and deleting Articles.

Yes, SPICe AOA (INC-34) has facility for adding, modifying, and deleting Articles.

Yes, SPICe AOA (INC-34) has facility for adding, modifying, and deleting Articles.

SPICe form shall be filed with MOA and AOA as attachments in case of more than seven subscribers.

In such cases, SPICe (INC-32) shall be filed with manually signed and duly attested MoA and AoA.

Yes, DSC is mandatory for all subscribers and witnesses in eMoA(INC-33) and eAoA(INC-34). e-MoA and e-AoA shall be used only where the maximum number of subscribers do not exceed 7. In case the number of subscribers are more than 7, MoA and AoA shall be attached manually to SPICe and DSC is not mandatory in such cases.

No. Subscribers’ photo is not required.

Two.

Yes.

No

For main Objects character limit is 20,000 and for furtherance of objects , it is 1,00,000 characters.

Attestation requirements will be as per Rule 13 of the Companies (Incorporation) Rules, 2014.

SPICe e-MOA and e-AOA have to be uploaded as ‘Linked Forms’ to SPICe (INC-32).

e-MOA and e-AOA would be witnessed after all subscribers have signed as is happening presently.

Yes.

6 MB.

Yes.

Yes.

For PAN-Rs.110 and TAN-Rs.65 becomes payable.

On approval of SPICe forms, the Certificate of Incorporation (COI) is issued with PAN as allotted by the Income Tax Department. An electronic mail with Certificate of Incorporation (COI) as an attachment along with PAN and TAN is also sent to the user. Further PAN card shall be issued by the Income Tax Department.

No. A consolidated challan gets generated at the time of filing SPICe (INC-32) which shall contain applicable fee towards

·        Form Fee

·        MOA

·        AOA

·        PAN

·        TAN

After receipt of Certificate of Incorporation (with PAN indicated therein as allotted by the Income Tax Department) in case of non-receipt of PAN card, stakeholders shall check the status at www.TIN-NSDL.com

In case of technical problems i.e., form upload, pre-scrutiny errors, DSC related, payment related queries, please raise a ticket on www.mca.gov.in/myservices and await a resolution. You may also call up Corporate Seva Kendra at 0124-4832500 after 48 hours if ticket is not resolved. In case of resubmission / rejection remarks, please contact 0124-4832500 and select option 1 for CRC. For escalation you may send a mail to crc.escalation@mca.gov.in.

If SPICe form is filed containing details of a DIN applicant who has been identified as a potential duplicate following message shall be displayed along with ‘Yes’ and ‘No’ options- “The system has identified applicant(s) as potential duplicate because the contents are matching with an already filed DIN application form. Please ensure that no DIN has already been allotted to the applicant. If you still wish to continue say ‘Yes’. Please note that DIN application shall be approved only after due verification by MCA “. If the user selects ‘No’, then the filing of e-Form shall not be allowed.

A name which has been approved using RUN service can be entered in SPICe against the field SRN of RUN. Based on the SRN entered, the Entity type, proposed name and any other relevant fields will be auto-filled by the system. Please use the same user login ID which was used for reserving the name for submitting and uploading SPICe, INC-12 and INC-24 forms.