Last verified: 28 September 2026. New company incorporation is carried out through the MCA21 V3 SPICe+ framework. A new company uses SPICe+ Part A for name reservation and Part B for incorporation. The old RUN route should not be described as the normal name-reservation process for a newly incorporating company.
Step 1: Choose the Correct Company Type
Common structures include:
| Structure | Minimum members | Minimum directors | Key point |
|---|---|---|---|
Private Limited Company | 2 | 2 | Maximum 200 members |
One Person Company | 1 | 1 | Requires nominee |
Public Company | 7 | 3 | Public-company framework |
Section 8 Company | Depends on private/public form | Depends on private/public form | Non-profit objects; special licence |
Nidhi applicant | Public-company structure | At least 3 | Additional Nidhi Rules/NDH-4 conditions |
There is no general statutory minimum paid-up capital of ₹1 lakh for a private company.
Every company must also satisfy the resident-director requirement under section 149(3).
Step 2: Obtain Digital Signatures
Subscribers/directors who must sign incorporation documents need valid Digital Signature Certificates (DSCs).
DSCs are issued by licensed certifying authorities and are not an MCA government incorporation fee.
Step 3: Reserve the Name — SPICe+ Part A
You can either:
- file Part A separately for name reservation; or
- file Part A together with Part B.
MCA's V3 FAQ states that a separate Part A filing can propose up to two names and the approved name is ordinarily reserved for 20 days, with paid extension options.
The separate Part A name-reservation fee is currently ₹1,000.
Step 4: Prepare SPICe+ Part B
Part B captures incorporation information including:
- registered office;
- capital structure;
- subscribers;
- directors;
- business activity/NIC code;
- DIN allotment for eligible proposed directors;
- PAN/TAN-related information;
- other statutory declarations.
SPICe+ can allot DIN to eligible proposed directors who do not already have one, subject to the current form limits and documentation.
Step 5: File Linked Forms
Depending on the company, linked forms can include:
- e-MOA;
- e-AOA;
- INC-9;
- AGILE-PRO-S;
- Section 8-specific e-MOA/attachments;
- OPC nominee-related documents.
Do not upload old PDF forms merely because an older blog shows them; use the live V3 linked form generated by MCA.
Step 6: AGILE-PRO-S Registrations
AGILE-PRO-S integrates selected registrations with incorporation.
Current MCA guidance includes:
- EPFO registration;
- ESIC registration;
- bank-account application;
- GSTIN application if opted/eligible;
- Professional Tax registration in specified States supported by MCA integration;
- Shops & Establishment registration in Delhi where available.
Registration through incorporation does not mean every tax contribution starts immediately; substantive applicability thresholds/conditions still matter.
Step 7: Pay MCA Fees and State Stamp Duty
The incorporation cost depends on:
- authorised capital;
- whether name is reserved separately;
- State/UT stamp duty;
- PAN/TAN charges in consolidated challan;
- DSC;
- professional support if used.
MCA's current SPICe+ FAQ states that companies incorporated with authorised capital up to ₹15 lakh continue to enjoy the Zero Filing Fee concession for incorporation form/MOA/AOA filing, while State stamp duty still applies.
Step 8: Certificate of Incorporation, CIN, PAN and TAN
If approved, MCA issues the Certificate of Incorporation and CIN.
PAN/TAN are integrated into the incorporation process.
The bank selected through AGILE-PRO-S proceeds with account-opening/KYC under the bank's process.
Step 9: Post-Incorporation Compliance
Depending on company type, important early actions can include:
- first Board meeting;
- appointment of first auditor;
- issue of share certificates;
- statutory registers;
- bank-account activation;
- receipt of subscription money;
- INC-20A declaration of commencement of business for companies covered by section 10A, within the statutory period;
- GST/EPFO/ESIC/local registrations where actually applicable;
- accounting and compliance calendar.
Typical Documents
- PAN and identity/address proof for Indian subscribers/directors without DIN;
- passport and prescribed notarisation/apostille/consularisation for foreign subscribers/directors as applicable;
- registered-office proof;
- recent utility bill;
- rent/lease agreement, if rented;
- NOC from owner;
- subscriber/director declarations;
- MOA/AOA data;
- entity-specific supporting documents.
Common Rejection Reasons
- proposed name too similar;
- registered-office proof mismatch;
- outdated/illegible utility bill;
- NOC/rent agreement inconsistency;
- subscriber/director identity mismatch;
- wrong NIC code/objects;
- old or incorrect linked forms;
- signatures/DSC mismatch.
Official Sources
- Ministry of Corporate Affairs — MCA21 Official ↗
- MCA — SPICe+ and Linked Filings FAQs (V3) Official ↗
- MCA — Companies Act, 2013 Official ↗
MCA can change portal labels, form versions and jurisdiction mappings. Always follow the live MCA21 V3 workflow and current instruction kit at the time of filing.
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TaxQue can assist with name screening, documentation and MCA incorporation filing.
