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Shifting of Registered office W. E. F 06.03.2019

Rule 30(5) the word ‘with the widest circulation‘, the words ‘with wide circulation‘ is substituted.

Revised Rule read as

The company shall, not more than thirty days before the date of filing the application in Form No. INC.23 –

(a) Advertise in the Form No.INC.26 in the vernacular newspaper in the principal vernacular language in the district and in English language in an English newspaper with the wide circulation in the State in which the registered office of the company is situated.

Old provision:

Rule 38(2) which was W. E. F 26.01.2018 companies incorporated with a nominal capital of less than or equal to 10 lakh Rs, fees of Spice form is Zero 

Also the Companies which do not have share capital, the members shall not exceed 20 shall be allowed to incorporate company with zero fees on spice

Amended provision:

As per notification 06.03.2019, W. E. F 18.03.2019

The limit is increased to 15 lakh.


Hence 26.01.2018 till 17.03.2019

Spice fees with – zero till 10 lakh nominal capital

W. E. F 18.03.2019

Spice fees with – zero till 15 lakh nominal capital



New Delhi, the 6th March, 2019

G.S.R. 180 (E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Incorporation) Rules, 2014, namely: –

(1) These rules may be called the Companies (Incorporation) Second Amendment Rules, 2019.

(2) Save as otherwise provided in the notification, this notification shall come into force from the date of publication.

2. In the Companies (Incorporation) Rules, 2014 (hereinafter referred to as the said rules),

I) in clause (a), sub-rule (5) of rule 30, for the words “with the widest circulation”, the words “with wide circulation” shall be substituted.

II) in the second proviso to sub-rule (2) of rule (38), for the words “equal to rupees ten lakhs” the words “equal to rupees fifteen lakhs” shall be substituted, with effect from 18.03.2019.

[F. No. 1/13/2013 CL-V, part-I, Vol.II]
K.V.R. MURTY, Jt. Secy.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 31st March, 2014 and subsequently amended vide the following notifications:-

Serial Number Notification Number Notification Date
1. G.S.R. 349 (E) 01-05-2015
2. G.S.R. 442 (E) 29-05-2015
3. G.S.R. 99 (E) 22-01-2016
4. G.S.R.336(E) 23-03-2016
5. G.S.R.743(E) 27-07-2016
6. G.S.R.936(E) 01-10-2016
7. G.S.R.1184 (E) 29-12-2016
8. G.S.R. 70 (E) 25-01-2017
9. G.S.R. 955 (E) 27-07-2017
10. G.S.R. 49 (E) 20-01-2018
11. G.S.R.284 (E) 23-03-2018
12. G.S.R. 708 (E) 27-07-2018
13. G.S.R. 1219 (E) 18-12-2018
14. G.S.R. 144 (E) 21-02-2019

Author Bio

Shubham Katyal is aspiring Law graduate, Bachelors in Commerce and An Associate Member of ICSI. He is identified as Multi tasking person having experience as a advisor regarding: * Corporate Laws * Reserve Bank of India directions. * National Company Law Tribunal * Merger and Acquisition * SEBI * NB View Full Profile

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