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A bit about SPICe Form

Ministry of Corporate Affairs (MCA) has recently introduced SPICe Form INC-32 which is a 'Simplified Proforma for Incorporating Companies Electronically'. SPICe form can help register quickly a new Public Limited - Private Limited or One Person Company, with a single application for reservation of name, incorporation of a new company, application for allotment of DIN and application for allotment of Permanent Account Number (PAN) & Tax Deduction Account Number (TAN). Additionally, Form nos. INC-33 (SPICe MoA) & INC-34 (SPICe AoA) have also been launched (as linked e-form to SPICe main form) which facilitates e-filing of Memorandum & Articles of Association used pre-filled forms, saving a lot of time in preparing & scanning/uploading such MoA & AoA.

What you should know about SPICe form

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Only one.
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The users may obtain approved e-MOA (INC-33) and e- AOA (INC-34) through certified copies facility available on MCA.
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Yes. The companies (incorporation) rules notified has liberalized many requirements in respect of Proof of Identity and Proof of residence in respect of Subscribers and Directors. The Companies (Incorporation) third Amendment Rules dated 27th July 2016 has relaxed the mandatory attachment of proof of identity and residence in respect of a subscriber having a valid DIN.
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Yes. It is mandatory in all cases of Indian subscribers, foreign individual subscribers (having a valid DIN) and where the number of such subscribers is not more than seven. No physical copies of MoA/AoA are required to be attached.
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Yes.
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SPICe AoA (INC-34) has facility for adding, modifying, deleting and entrenching Articles.
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In such cases, SPICe (INC-32) shall be filed with manually signed and duly attested MoA and AoA.
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Yes, DSC is mandatory for all subscribers and witnesses in eMoA(INC-33) and eAoA(INC-34). eMoA and eAoA shall be used only where the maximum number of subscribers do not exceed 7. In case the number of subscribers are more than 7, INC-7 shall be used and DSC is not mandatory in such cases.
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Two.
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Yes.
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eMoA and eAOA would be witnessed after all subscribers have signed as is happening presently.
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Yes.
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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.

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