ACS Divesh Goyal

CS Divesh GoyalMinistry of Corporate Affairs (‘MCA’) has came with new rules for Incorporation of Company under Companies Act, 2013 with simplified procedure (SPICe).

An significant step is taken by Ministry of Corporate Affairs by introduce e-form INC-32 under SPICe scheme vide MCA’s notification dated 01/10/2016 notifying Companies (Incorporation) Fourth Amendment Rules, 2016. SPICE means Simplified Performa for Incorporating Company Electronically.

The SPICE form was introduced with a function to prepare e-Moa & e-Aoa (Electronic MOA/ AOA). This facility is first time providing by the Ministry in the history of India for Incorporation of Company via this attribute there is no opportunity to prepare the manual MOA & AOA and no option to physically sign the MOA & AOA by subscribers and witness

Simplified Performa for incorporation of Companies Electronically (SPICE )

New Rule No. 38 has been inserted by Company (Incorporation) Fourth Amendment Rules, 2016 w.e.f. 02.10.2016.

Ministry has come with amendment in Rule 38 Companies (Incorporation) Fifth Amendment Rules, 2016 dated 29th December, 2016.

Single Window Form:

Earlier if a Person wants to incorporate Company then it has to apply for the DIN, Approval of the Name Avaibility, Separate form for first Director, Registered office address, PAN, TAN etc. But this form is a single window for Incorporation of Company.

This form can be used for the following purposes:

  • Application of DIN (upto 3 Directors)
  • Application for Avaibility of Name
  • No need to file separate form for first Director (DIR-12)
  • No need to file separate form for address of registered office (INC-22)
  • No need to file separate form for PAN & TAN

Mandatory to file e-Form inc-32–    

This form available on MCA w.e.f. 03.10.2016.Ministry has moved toward with notification dated 29thDecember, 2016 by this notification Companies can be incorporated only by following forms:

i. One Person Company = INC-32 (SPICe )

ii. Private Limited Company (with7 or less than 7 subscribers) = INC-32 (SPICe )

iii. Public Limited Company (with7 or less than 7 subscribers) = INC-32 (SPICe )

iv. Section 8 Company(with7 or less than 7 subscribers) = INC-32 (SPICe )

v. Producer Company (with7 or less than 7 subscribers) = INC-32 (SPICe )

vi. Producer Company (with more than 7 subscribers) = INC-7

vii. Company with foreign Subscribers (up to 7) = INC-32 (SPICe )

*According to the above notification, the Companies which are requisite to be incorporated through INC-32 can’t be incorporated by filing e-form INC-7 on or after 29th December, 2016. Hence, it is obligatory to file e-form INC-32 (SPICe ) for Incorporation of Company w.e.f. 29th December, 2016.

Features of SPICe (inc-32) form:

  • Maximum details of subscribers are SEVEN (7). In case of more subscribers, follow the normal incorporation procedure in INC-7.
  • Maximum details of directors are TWENTY (20).
  • Maximum THREE (3) directors are allowed for filing application of allotment of DIN while incorporating a Company.
  • Person can apply the Name also in this form.
  • By affixation of DSC of the subscriber on the INC-33 (e-moa) date of signing will be appear automatically by the form.
  • Applying for PAN / TAN will be compulsory for all fresh incorporation applications filed in the new version of the SPICe form.

Confusion in SPICe (inc-32) form:

  • How to apply for Incorporation of Company with Foreign Subscribers, without violating the Rule 13 of the Companies (Incorporation) Rules, 2014.
  • If Name of a Company is already approved by INC-1 then whether company can apply for incorporation in e-form INC-32.
  • If both the person doesn’t have DIN No. whether they can apply for the incorporation of Company. Or one person mandatorily requires having DIN for filing of this form.
  • Whether producer company can be incorporated through this form or not.
  • If a person wants to incorporate through INC-7 whether they can do or no.

In this article I will share the comparison of Incorporation through SPICe Form in cut short. In my next article I will take up the entire question mentioned above along with some other questions:


Simplified Process of Incorporation of Company

Normal Incorporation Process

Purposes 5-in-1 form N. A.
No. of Form Filing 1 (ONE) 5 (FIVE)
Steps of Incorporation Single Step of Incorporation Three Step Incorporation
Form Filing Requirement Only one Form INC-32. DIR-3- Application for DIN (3 DIN)

INC-1 – Application for Name Approval

INC-7 – Incorporation of Company

DIR-12 – Appointment of First Directors

INC-22 – Situation of Registered Office

MOA & AOA Electronic e-MOA (INC-33) & e-AOA (INC-34) required filing in this case. Only scan copy of MOA & AOA can be attach in this form.
Digital Signature DSC of every subscriber required Mandatory.

The subscribers and witness or witnesses shall affix their digital signatures to the e-MOA and e-AOA

DIN of both Subscribers Required.
Din Allotment Maximum 3 Person can apply DIN through this process. Separate DIR-3 will be file for each person.
Narrower Name Proposal Person can give only One Name for Approval or can be file after INC-1 Person has option to give alternate SIX Names.
Name Keeping While applying name applicant has to undertake necessary diligence regarding the name keeping, considering the guidelines issued by MCA for Name approval.

Drawback: Be sure for the proposed name, only one name can be given.

Person has option to give maximum SIX names. Therefore, comparatively less diligence requires.
Time frame Their approval of DIN, Name and Incorporation will be altogether.

Generally it takes 1-2 days.

First DIN form will approve generally it takes 1 day. Second Name will Approve, generally it takes 7-10 days. Third Incorporation will Approve, generally it takes 7- 10 days. Generally Incorporation of Company takes 20-25 days.

· Apply for DIN in DIR 3: It is a STP form DIN is generated in e-form Challan.

· INC 1 takes 7-10 days for approval, maximum re-submission cases are there.

· INC 7 takes 10-15 days for approval.

· DIR 12 takes 1-2 days to get approved.

· INC 22 gets approved in 2-3 days.

In total 21-30 days.

Attachment of ID Proof In case of Director/Shareholders have DIN, then no need to attach separate Address Proof/ ID Proof. In case of Director/Shareholders have DIN, then no need to attach separate Address Proof/ ID Proof.
Professional Certification INC-32 requires Professional Certification.

No Need to Attach INC-8 in this Form

No need of professional Certification in e-form INC-7.

Need to Attach INC-8 in this Form.

Resubmission Two resubmission are allowed Only one resubmission is allowed.
Refund Of Money In case of rejection of form, company can apply for refund of money by refund form. No refund allowed.
PAN & TAN PAN & TAN applications mandatory to file and upload on MCA website. No facility to obtain PAN & TAN through this form.
Certificate of Incorporation COI shall mention the PAN  of the Company PAN will not mention on the COI.

Attachment in SPICe -e (inc-32) form:

  • e-MOA & e-AOA required to be file as linked form.
  • INC-9 Affidavit and declaration by first subscriber(s) and director(s) (on duly authorized Stamp Papers).
  • DIR-2 declaration from first Directors along with Copy of Proof of Identity and residential address.
  • NOC from the owner of the property.
  • Proof of Office address (Conveyance/ Lease deed/ Rent Agreement etc. along with rent receipts);
  • Copy of the utility bills (not older than two months)
  • Declaration from the director non acceptance of Deposit. (on duly authorized Stamp Papers).
  • In case of subscribers/ Director does not have a DIN, it is mandatory to attach:Proof of identity and residential address of the subscribers
  • E- 49A and 49B will be file on MCA website (filed form will be generate by the SRN of INC-33)


  • Director has to give declaration at the end of the form that he has checked the name on MCA website and Trade Mark Website.
  • DSC of Director will be affix on form. {In case of director don’t have DIN then mention PAN No. of director at the place of affixing of DSC)
  • DSC of professional will also affix on the form.
  • Only one name can be applied for approval in this e-form. Therefore, one is advised to duly check the proposed name and follow name availability guidelines, existing trademarks to avoid rejection.
  • MCA21 system will auto generate the pre-filled application forms 49A (PAN) and 49B (TAN) after submission of SPICe, which the stakeholders will be required to download, affix digital signature and then upload both signed forms on MCA21 system as linked forms.
  • New version of SPICe incorporation applications will be processed only after Forms 49A & 49B are duly signed, uploaded and payment is confirmed by MCA
  • PAN (as allotted by Income Tax Deptt) will be printed in the Certification of Incorporation, and TAN will be separately communicated to the stakeholders by email
  • New version of SPICe form for all fresh incorporation applications w.e.f 01 Feb 2017

(Author – CS Divesh Goyal, ACS is a Company Secretary in Practice from Delhi and can be contacted at

Read Other Articles Written by CS Divesh Goyal

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17 responses to “Process of Incorporation of Company- Spice Forms”

  1. shalu says:


    If I want to incorporate company with 4 directors who are not having DIN then how to incorporate using spice form? as with spice form we can apply for only 3 din. PLS REPLY AS THIS IS URGENT.

  2. Supriya says:

    what are the attachments required for registering opc through spice e inc32

  3. Murali says:

    sir i want one clarification for spice form
    we uploaded spice some issues to it get a re- submission so how days provided to MCA

  4. SANJOG JAIN says:

    dear sir ,
    subscriber mentioned above for private , public and producer company are wrong as per the section 3 COMPANY ACT 2013 and SECTION 581C OF COMPANY ACT 1956.

  5. Ajay Paplu says:

    Sir, I filed spice two days ago, attached emoa and eaoa including all five attachment and filed as normal upload.
    Today I received message that I have to file apostilled eMoA and apostilled eAoA. The error message is as follows ” Linked filing of eMOA and eAOA is not accepatble in this scenario. Please provide apostilled MOA and apostilled AOA as attachment to the spice form.1.definition of private company as per Sec2(68) of the Companies Act, 2013 should be mentioned in AOA. 2. Names of First Directors should be mentioned in AOA as per Table F of Schedule I of the Companies Act, 2013. 2 chances left.”

    This the message please provide me solution.

  6. Bhavin Patel says:

    one question here…

    Now with INC-32, we need to attach DIR-2 for all first directors. For example, all first directors are first-time directors of any company in life and they do not have DIN yet. So INC – 32 is fine it can process with PAN and DIN will be registered. But what about DIR-2. Now directors do not have DIN so what to fill in the very first row of DIR – 2 which is the row to fill DIN of directors.

  7. Poornima says:

    how to get the DSC of proposed director and subscriber registered on MCA..(where director does not have DIN)

    • AMIT MALIK says:

      Hi Poornima i have the same query. Did your query solved or not if yes then reply me how.

      • shivam Gupta says:

        Hii, Amit & Purnima if Director did n’t have a DIN then Linked his/her DSC on MCA Portal through PAN No.
        Go to the MCA Portal > MCA Service> Associate DSC>Select the Authorised representative then you can easily registrered

  8. srikant patra says:

    Dear sir
    if one name is not approved and yet pas proposed name is it advice-able to make rent agreement in the proposed name of company.

  9. pratheep says:

    Please provide the details of new incorporation amended act 2018. what are all the forms need to fill, and what attachment should be done…

  10. Ram Avtar Sharma says:


  11. Self says:

    is it mandatory to have a TAN while incorporating a new company?

  12. prosenjit says:

    I already got DIN and still active
    but INC-1,2 are not available Why

    How to form a OPC

    What should I do ?

  13. parshant says:

    Which form is file first??inc-32,33,or 34

  14. JAINAM SHETH says:

    Hello Sir, I am somewhat confused about what you have mentioned in this article which is as follows:

    “According to the above notification, the Companies which are requisite to be incorporated through INC-32 can’t be incorporated by filing e-form INC-7 on or after 29th December, 2016. Hence, it is obligatory to file e-form INC-32 (SPICe) for Incorporation of Company w.e.f. 29th December, 2017.”

    So, My question is that – Whether the New companies are required to file e-form INC-32 or INC-7 if the rhose new companies’ registration procedure will commence on 1st Febuary, 2017.

    This why I have asked because you have written “w.e.f. 29-12-2017”. So, whether the date of its applicability is w.e.f. 29-12-2016 or 29-12-2017.

    Kindly explain it.

    Thank you.

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