Corporate Laws FAQs

1. Number of names allowed to be can be proposed in SPICe (INC-32)?
Only One. However, you may use INC-1 (Max 6 names) and then input the SRN of approved INC-1 into SPICe.
2. Is it mandatory to use eMoA and eAoA?
Yes, for following cases it is mandate to use eMoA (INC 33) and eAoA (INC-34)
– 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 are required to be signed and attached in case non-individual first subscribers are based outside India or individual foreign subscribers do not have a valid business visa.
Where physical copies of MoA/AoA submitted, then eMoA/eAoA shall not be attached. You can write/contact us for clarification or more details.
3. eMoA/eAoA required to be filed with SPICe (INC-32) in case non-individual first subscribers are based outside India?
No. In respect of non-individual first subscribers who are based outside India, Physical signed & apostillised MOA and AOA shall be attached with SPICe (INC-32) itself.
4. Is DSC mandatory for Subscribers?
Yes, DSC is mandatory for all subscribers and witnesses in eMoA (INC-33) and eAoA(INC-34). Also, in case the number of subscribers is more than 7, INC-7 shall be used (i.e. DSC not mandatory).
5. What if proposed Company is Section 8 Company? Are eMOA (INC-33), eAOA (INC-34) shall be filed along with SPICe (INC-32)?
No. Section 8 companies are mandatorily required to file MOA and AOA as pdf attachments to SPICe (INC-32).
6. Scenarios where old company incorporation procedures shall be followed or where SPICe will not be used for incorporation companies?
In few cases latest version of old Incorporation Form (i.e. INC-7) shall be used. E.g. for incorporation of producer companies, unregistered companies and companies being formed with more than 7 subscribers.
7. Can DSC of an authorized Director be affixed in case where body corporate is one of the subscribers/promoters?
8. Are foreign subscribers allowed to file SPICe (INC-32)?
Yes, foreign subscribers having valid DIN can file SPICe(INC-32). Refer FAQ Number 2 for linked forms.
9. Requirement in case more than seven subscribers to MoA and AoA?
INC-7 shall be used.
10. Whether subscribers’ photo required in eMOA & eAOA forms?
No. Subscribers’ photo is not required.
11. Can OPCs be incorporated using SPICe forms?
Yes. Form INC-2 is no longer available for incorporation.
12. Can LLPs be incorporated using SPICe forms?
13. Maximum upload size of SPICe forms?
6 MB.
14. Is it mandatory to apply for PAN and TAN along with SPICe(INC-32)?
15. How many resubmissions are permitted for SPICe forms?


S Lohia & Associates Chartered Accountants 
Address : 1301, Naurang House (13th Floor),
21 Kasturba Gandhi Marg,
Connaught Place, New Delhi 110 001.
Tel No. : +91-11-43505250, 66095250
Tel Fax No. : +91-11-43505250
Mobile No. : 9810353219, 9910353219
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