While SPICe is an eform, SPICe+ is an integrated Web form offering 10 services by 3 Central Govt Ministries & Departments. (Ministry of Corporate Affairs, Ministry of Labour & Department of Revenue in the Ministry of Finance) and One State Government (Maharashtra), thereby saving as many procedures, time and cost for Starting a Business in India. SPICe+ is part of various initiatives and commitment of Government of India towards Ease of Doing Business (EODB).
SPICe+ Web form is a post-login service and existing registered users would need to login into their account using their credentials. New users are required to create a login account first before using the service.
Application Number refers to a system generated number given to an application for Name reservation/Incorporation which is yet to be submitted/uploaded by the user.
Name(s) of a company can be reserved in Part A of SPICe+. In case the applicant wants to apply for name, incorporation and other integrated services together, he can do so together by filling necessary information in Part A and Part B.
New fields introduced are:
(i) Type* of company
(ii) Class of company
(iii) Category of company
(iv) Sub-Category of company
(v) Main division of industrial activity of the company
(vi) Description of the main division.
*Hitherto entity type
User has to enter the name he wants to reserve, for incorporation of a new company or for changing the name of an existing company. Users are requested to ensure that the proposed name selected does not contain any word which is prohibited under Section 4(2) & (3) of the Companies Act, 2013 read with Rule 8 of the Companies (Incorporation) Rules, 2014. Users are also requested to read and understand Rule 8 of the Companies (Incorporation) Rules, 2014 in respect of any proposed name before applying for the same.
For Name Search: http://www.mca.gov.in/mcafoportal/showCheckCompanyName.do
Stakeholders are requested to also check the Trademark search to ensure that the proposed name is not in violation of provisions of Section 4(2) of the Companies Act, 2013, failing which it is liable to be rejected.
For Trade Mark Search: http://www.ipindia.nic.in/index.htm
Yes. However, a fee of INR 1000 becomes payable if applied separately.
No. However, it would be mandatory to attach relevant documents and No Objection Certificates(NOCs) in Part A of SPICe+ only when a name which requires the approval of a Sectoral Regulator or NoC etc. if applicable, as per the Companies(Incorporation) Rules, 2014, is being applied for. Please note that only one file is allowed to be uploaded as an attachment and the size of the file should not exceed 6MB in case of Part A SPICe+ and overall limit of form size shall not exceed 6MB in case both Part A SPICe+ and Part B SPICe+ are filed together. In case of multiple attachments for Part A SPICe+, please scan all documents into a single file and upload the same.
No. The same user login ID which was used for reserving the name has to be used for submitting and uploading SPICe+ and other linked forms.
Yes. Companies getting incorporated through SPICe+ with an Authorized Capital up to INR 15,00,000 would continue to enjoy ‘Zero Filing Fee’ concession.
No. RSUB chances would remain the same.
Part B of SPICe+ offers following services viz. (i) Incorporation (ii) DIN allotment (iii) Mandatory issue of PAN (iv) Mandatory issue of TAN (v) Mandatory issue of EPFO registration (vi) Mandatory issue of ESIC registration (vii) Mandatory issue of Profession Tax registration(Maharashtra) (viii) Mandatory Opening of Bank Account for the Company and (ix) Allotment of GSTIN (if so applied for).
From 23rd February 2020 onwards, RUN service would be applicable only for ‘change of name’ of an existing company.
Changes/modifications to SPICe+ (even after generating pdf and affixing DSCs), can be made up to five times by editing the same web form application which has been saved, generating the updated pdf affixing DSCs and uploading the same
Once the SPICe+ is filled completely with all relevant details, the same would then have to be converted into pdf format, with just a click of the mouse button, for affixing DSCs. Thereafter all digitally signed applications can be uploaded along with the linked forms as per the hitherto process.
No. Registration for Profession Tax shall be mandatory through SPICe+ only in respect of new companies incorporated in the State of Maharashtra w.e.f 23rd February 2020.
Yes. Registration for EPFO and ESIC shall be mandatory for all new companies incorporated w.e.f 23rd February 2020 and no EPFO & ESIC registration nos. shall be separately issued by the respective agencies.
Yes. All new companies incorporated through SPICe+ (w.e.f 23rd February 2020) would also be mandatorily required to apply for opening the company’s Bank account through the AGILE-PRO linked web form.
Presently Punjab National Bank ,SBI Bank, ICICI Bank, Kotak Mahindra Bank, Bank of Baroda, UBI, IndusInd Bank and HDFC Bank has been integrated with SPICe+ for opening a Bank account. Gradually many Public and Private Sectors Banks would also be integrated with SPICe+. Suitable updates in this regard would be published on the MCA portal and FAQs.
Yes. In case number of subscribers and/or directors to eMoA and eAoA is up to twenty and all such subscribers and/or directors have DIN/PAN, it shall be mandatory for each one of them to obtain a DSC
First directors not having DIN/Subscribers having PAN shall associate their DSC under 'authorised representative' by providing their PAN. Once DIN is allocated for first directors post approval of SPICe+, DSC may be updated against DIN by using 'Update DSC' service.
INC-9 shall be auto-generated in pdf format and would have to be submitted only in electronic form in all cases, except where: (i) Total number of subscribers and/or directors is greater than 20 and/or (ii) Any such subscribers and/or directors has neither DIN nor PAN.
AGILE-PRO contains application for GSTIN/EPFO/ESIC/Profession Tax Registration (in Maharashtra) and Opening of Bank A/c.
The table below clarifies the specific scenarios and list of linked forms to be filed with SPICe+ (INC-32) and along with exceptional scenarios:
|Type of company||eMOA||eAOA||INC-9||URC-1||AGILE-PRO|
|Part I LLP to Company- [where total number of subscribers and/or directors is less than or equal to 20 and all such subscribers and/or directors have DIN/PAN]||*Mandatory||*Mandatory||Mandatory||Mandatory||Mandatory|
|Part I Firm to company - [where total number of subscribers and/or directors is less than or equal to 20 and all such subscribers and/or directors have DIN/PAN]||*Mandatory||*Mandatory||Mandatory||Mandatory||Mandatory|
|Part I Section 8 company [where total number of subscribers and/or directors is less than or equal to 20 and all such subscribers and/or directors have DIN/PAN]||NA||NA||Mandatory||Mandatory||Mandatory|
|Section 8 company [where total number of subscribers and/or directors is greater than 20 OR any such subscribers and/or directors does not have DIN/PAN]||NA||NA||Mandatory||NA||Mandatory|
|Other than Part I Section 8 company/ Part I LLP to Company/ Part I Firm to company/Section 8 company. [where total number of subscribers and/or directors is less than or equal to 20 and all such subscribers and/or directors have DIN/PAN]||*Mandatory||*Mandatory||Mandatory||NA||Mandatory|
|Part I LLP to Company- [where total number of subscribers and/or directors is greater than 20 OR any such subscribers and/or directors does not have DIN/PAN]||*Mandatory||*Mandatory||NA||Mandatory||Mandatory|
|Part I Firm to company - [where total number of subscribers and/or directors is greater than 20 OR any such subscribers and/or directors does not have DIN/PAN]||*Mandatory||*Mandatory||NA||Mandatory||Mandatory|
|Part I Section 8 company [where total number of subscribers and/or directors is greater than 20 OR any such subscribers and/or directors does not have DIN/PAN]||NA||NA||NA||Mandatory||Mandatory|
|Section 8 company [where total number of subscribers and/or directors is greater than 20 OR any such subscribers and/or directors does not have DIN/PAN]||NA||NA||NA||NA||Mandatory|
|Other than Part I Section 8 company/ Part I LLP to Company/ Part I Firm to company/Section 8 company. [where total number of subscribers and/or directors is greater than 20 OR any such subscribers and/or directors does not have DIN/PAN]||*Mandatory||*Mandatory||NA||NA||Mandatory|
*Stakeholders are required to file e-MoA and e-AoA i.e. by way of linked filing of INC-33 and INC-34 in all cases except the following:
- Section 8 company selected in field 1 (a) or
- all or any of the non-individual first subscribers are based outside India or
- Part I Section 8 company selected in field 1 (a) or
- Number of subscribers entered in the field 8(a) ‘Total number of first subscribers (non-individual + individual)’ are more than seven
- Individual foreign subscribers do not possess a valid business visa
In case of the above-mentioned exception(s), MoA and AoA shall always be attached under the Attachments section of SPICe+ form (INC-32).
SPICe+---->e MOA[if applicable] ----> e AOA[if applicable] ----> URC-1[if applicable] ---->AGILE-PRO[mandatory in all the cases] ---->INC-9[if applicable]
Yes. It is mandatory to use eMoA (INC-33) and eAoA (INC-34) in case the number of subscribers are up to 7 and in the following scenarios:
- individual subscribers are Indian nationals
- individual subscribers who are foreign nationals in case they valid DIN and DSC and also submit a proof of a valid business visa
- 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 or any other scenario as mentioned in FAQ Q.28 in detail.
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):
|S. No.||Scenario||Forms Filed|
|1||Non-Individual first subscriber based outside India||SPICe+ (INC-32) with apostillised MOA and AOA as attachments|
|2||Non-Individual first subscriber based in India||SPICe+ (INC-32) with linked filing of eMOA (INC-33) and eAOA (INC-34)|
|3||Indian National being Subscriber other than director||SPICe+ (INC-32) with linked filing of eMOA (INC-33) and eAOA (INC-34)|
|4||Indian National being Subscriber-cum-Director||SPICe+ (INC-32) with linked filing of eMOA (INC-33) and eAOA (INC-34)|
|5||Foreign National being Subscriber other than director having valid DIN||SPICe+ (INC-32) with linked filing of eMOA (INC-33) and eAOA (INC-34) alongwith Valid Business Visa to be submitted.
In case Business Visa is not available, apostillised MOA and AOA shall be attached and in such cases, eMOA (INC33) and eAOA (INC-34) are NOT acceptable.
|06||Foreign National being Subscriber-cum-Director having valid DIN||SPICe+ (INC-32) with linked filing of eMOA (INC-33) and eAOA (INC-34) alongwith valid Business Visa to be submitted.
In case Business Visa is not available, apostillised MOA and AOA shall be attached and in such cases, eMOA (INC33) and eAOA (INC-34) are NOT acceptable.
|7||Foreign National being Subscriber-cum-Director not having valid DIN||SPICe+ (INC-32) with apostillised MOA and apostillised AOA as attachments.|
Note: In all the above mentioned cases, the maximum number of subscribers allowed shall be 7 for filing of SPICe+ form. Wherever the number of subscribers exceed 7, SPICe+ form shall be filed with MoA and AoA as attachments.
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 as an attachment for all the subscribers. In such cases, the proposed company is NOT required to file the eMOA and eAOA under any circumstances.
e-MOA (INC-33) has facility for adding, modifying, and deleting Articles.
Yes, e-AOA (INC-34) has facility for adding, modifying, and deleting Articles. Stakeholder are required to ensure that clause 1 of e-AOA (INC-34) includes name of the private limited company and definition of private limited company.
Yes, e-AOA (INC-34) has facility for adding, modifying, and deleting Articles.
The users may obtain approved e-MOA (INC-33) and e- AOA (INC-34) through certified copies facility available on MCA.
No. Part I companies 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.
It is not required to be filed with SPICe+ if a company is registered with the same address as the address for correspondence. 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.
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.
No. Subscribers’ photo is not required.
Part I company can now be incorporated as Part I Section 8 Company/ Part I LLP to Company/ Part I Firm to Company.
LLPIN is LLP Identification Number and it has to be entered only when an existing LLP wishes to convert itself into a company. Please note that in case of conversion of LLP to company, the proposed name shall be the name of the existing LLP except for the change in suffix ‘LLP/Limited Liability Partnership’. Also, State entered should be same as the State in which the registered office of LLP is situated.
No. License number for Section 8/ Part I Section 8 company shall be issued through SPICe+ form Form INC-12 shall not be filed for obtaining license number for new company incorporation.
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.
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.
6 MB for each of the PDF form.
Yes. Type of company shall be selected as ‘Nidhi company’.
For PAN-Rs.66 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
(i) Form Fee
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
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
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@example.com
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 eForm shall not be allowed.
A name which is reserved through SPICe+ Part A can be extended by clicking on the ‘Extend’ button that is enabled against the ‘Approved’ SPICe+ Part A SRN. On clicking the ‘Extend’ button, applicant shall chose the required period of extension and also make the requisite payment. Once the payment is made successfully, a challan shall be generated and the name reservation shall be updated as per the extended period. Also, an updated name reservation letter shall be sent to the email ID of the applicant.
Fee payable for extension of name reservation is as follows:
20 to 40 days – Rs. 1000
20 to 60 days – Rs. 3000
40 to 60 days – Rs. 2000
In line with the provisions of Rule 9A of the Companies (Incorporation) Rules, 2014, an applicant can apply for extension of name reservation only before the expiry of the name reservation period. Hence, ‘Extend’ shall be disabled in the following scenarios:
- after 20 days from the date of name approval if extension is NOT availed within the first 20 days; or
- when an extension of 40 days is availed by Stakeholder within the first 20 days of name reservation; or
- when an extension from 40 to 60 days is availed by Stakeholder within 40 days of name approval; or
- When no request for extension from 40-60 days is received before expiry of 40 days.