All about SPICe Forms | Ministry of Corporate Affairs

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 filedONLYwith 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). eMoA and eAoA 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 (Field 3(a)), character limit is 20,000 and for furtherance of objects (Field 3(b)), it is 1,00,000 characters.

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

SPICe eMoA and eAoA have to be uploaded as Linked Forms to SPICe (INC-32).

eMoA and eAOA 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 and TAN 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. Stakeholders may note that Finance Act, 2018 amended section 139A of the Income-tax Act, 1961 and removed the requirement of issuing PAN in the form of a laminated card. Hence, it is clarified that PAN and TAN mentioned in the COI issued by MCA shall also be treated as sufficient proof of PAN and TAN for the said company assessees.

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

(i) Form Fee

(ii) MoA

(iii) AoA

(iv) PAN

(v) TAN

AO codes for PAN and TAN are different and can be found at links below. Please do not affix or suffix zeros to AO codes.

AO Codes for PAN

AO Codes for TAN

Example:

AO code for PAN for Dilshad Garden area in Delhi is DEL W 64 1 while AO code for TAN Delhi is DEL W 391 1

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[email protected].

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)<fathers name="">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 eForm shall not be allowed.</fathers>

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.

Fee liable to be paid along with the SPICe form may be classified as follows:

I) Fee for Integrated Incorporation Form

(a) In case of company having share capital

(b) In case of company not having share capital

II) Registration fee for Memorandum of Association (MOA)

(a) In case of company having share capital

If fee payable on the authorized capital is exceeding Rupees two crore and fifty lakhs then the fee applicable shall be limited totwo crore and fifty lakhs only.

(b) In case of company not having share capital

The maximum fee payable to the Registrar for registration of a new company not having share capital is fixed at rupees 10,000.

III) Registration fee for Articles of Association (AOA)

(a) In case of company having share capital

(b) In case of company not having share capital

IV) Filing fee for URC-1 (if applicable)

Shall be charged as per the form fee prescribed for URC-1.

V) Stamp duty as applicable for SPICe/ MoA/ AoA

State wise stamp duty shall be charged as per the Stamp Duty Act.