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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
ProcedureforIncorporationofaCompanyunderCA,
2013
AnkurGarg(../profile.asp?member_id=132189)
on31July2014
(../profile.asp?
member_id=132189)
(../report_abuse.asp?module=articles)
DearProfessionalColleague,
Again an attempt has been made from my side to share my experience regarding Incorporation of a Company
under Companies Act, 2013 in the form of an Article. This Article contains the procedure for Incorporation of a
Company under Companies Act, 2013 with detailed documentation required. I hope this document would be of
somehelpw.r.t.yourprofessionalworking:
PleasefindbelowthebasicprocedureforIncorporationofaCompanyunderCompaniesAct,2013:
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
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1.ObtainDigitalSignatures
NowadaysvariousdocumentprescribedundertheCompanies
Act,2013,arerequiredtobefiledwiththedigitalsignatureof
theManagingDirectororDirectororManagerorSecretaryof
the Company, therefore, it is compulsorily required to Obtain
a Digital Signature Certificate from authorized DSC issuing
authorityforatleastonedirectortosigntheEformsrelatedto
incorporatelikeformINC.1andotherdocuments.
2.ObtainDirectorIdentificationNumber[Section153]
As per 153 of the Companies Act, 2013, every individual
intendingtobeappointedasdirectorofacompanyshallmake
an application for allotment of Director Identification Number in form DIR.3 to the Central Government in such
formandmannerandalongwithsuchfeesasmaybeprescribed.
Therefore,beforesubmissionofeFormINC.1foravailabilityofname,allthedirectorsoftheproposedcompany
mustensurethattheyarehavingDINandiftheyarenothavingDIN,itshouldbefirstobtained.
3.Nameavailabilityforproposedcompany
As per section 4(4) read with Rule9 of Companies (Incorporation) Rules, 2014, application for the
reservation/availabilityofnameshallbeinFormno.INC.1alongwithprescribedfeeofRs.1,000/.Inselectionof
Company name should be in accordance with name guidelines given in Rule8 of Companies (Incorporation)
Rules,2014.
Note:MCAhasprescribedcertainrulesfornameavailabilitysoitisadvisabletocheckguidelinesforthesame
beforeapplyingforname.ReferRule8ofCompanies(Incorporation)Rules,2014.
After approval of name ROC will issue a Name availability letter w.r.t. approval for availability of name for a
proposedcompany.
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ValidityofNameapprovedbyROC: As per section 4(5), maximum time for which name will be available has
beenprescribedinthelawitselfundersection4(5).Thenamewillbevalidforaperiodof60Daysfromthedate
onwhichtheapplicationforReservationwasmade.
Note:Theapplicantcannotstartbusinessorenterintoanyagreement,contract,etc.inthenameoftheproposed
companyuntilandunlessacertificateofregistrationisissuedbytheregistrarofcompaniesaspertheprovisions
oftheCompaniesAct,2013andtherulesmadethereunder.
4.PreparationoftheMemorandumofAssociation(MOA)andArticlesofAssociation(AOA)
DraftingoftheMOAandAOAisgenerallyastepsubsequenttotheavailabilityofnamemadebytheRegistrar.It
should be noted that the main objects should match with the objects shown in eForm INC.1. These two
documents are basically the charter and internal rules and regulations of the company. Therefore, it must be
draftedwithutmostcareandwiththeadviceoftheexpertsandtheotherobjectclauseshouldbedraftedinavery
broadersense.
Aspersection4(6)thememorandumofacompanyshallbeinrespectiveformsspecifiedinTablesA,B,C,D
andEinScheduleIasmaybeapplicabletosuchcompany.
Aspersection5(6)thearticlesofacompanyshallbeinrespectiveformsspecifiedinTablesF,G,H,IandJin
ScheduleIasmaybeapplicabletosuchcompany.
YoucandownloadthesampleformatofMAandAOAunderCompaniesAct,2013,fromthelinkgivenbelow:
Sample MOA and AOA as per Companies Act, 2013 (http://www.caclubindia.com/forum/downloadsample
moaandaoaaspercompaniesact2013298105.asp)
Youmaydownloadsomesampleobjectclausesfromthelinkgivenbelow:
Company Law some useful Main Object ClauseI (http://www.caclubindia.com/articles/companylaw
someusefulmainobjectclausei4520.asp)
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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
misfeasanceorofanybreachofdutytoanycompanyunderthisActoranypreviouscompanylawduringthe
precedingfiveyearsandthatallthedocumentsfiledwiththeRegistrarforregistrationofthecompanycontain
informationthatiscorrectandcompleteandtruetothebestofhisknowledgeandbelief)
Proofofresidentialaddress(theaddressforcorrespondencetillitsregisteredofficeisestablished)
Forverificationofsignatureofsubscribers[Pursuanttorule16(1)(q)ofcompanies(Incorporation)Rules,2014
informno.INC10
NOCincasethereischangeinthepromoters(firstsubscriberstoMemorandumofAssociation)
ProofofIdentity(theparticularsofname,includingsurnameorfamilyname,residentialaddress,nationalityand
suchotherparticularsofeverysubscribertothememorandumandtheparticularsofthepersonsmentionedin
thearticlesasthefirstdirectorsofthecompanyalongwithproofofidentity,asmaybeprescribed,andinthecase
ofasubscriberbeingabodycorporate,suchparticularsasmaybeprescribed)
EntrenchedArticlesofAssociation,ifany.
Note:Wherethearticlescontaintheprovisionsforentrenchment,thecompanyshallgivenoticetotheRegistrar
of such provisions in Form No. INC.7, as the case may be, along with the fee as provided in the Companies
(Registrationofficesandfees)Rules,2014atthetimeofincorporationofthecompany.
PANCard(incaseofIndiannational)
Copyofcertificateofincorporationoftheforeignbodycorporateandproofofregisteredofficeaddress
Certifiedtruecopyofboardresolution/consentbyallthepartnersauthorizingtosubscribetoMOA
Optionalattachment,ifany
Formno.DIR.12:
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
As per Rule17 of Companies (Incorporation) Rules, 2014, the particulars of each person mentioned in the
articlesasfirstdirectorofthecompanyandhisinterestinotherfirmsorbodiescorporatealongwithhisconsent
to act as director of the company shall be filed in Form No.DIR12 along with the fee as provided in the
Companies(Registrationofficesandfees)Rules,2014.AlongwiththeabovedetailsintheFormno.INC.7,Form
no.DIR12tobefiledwiththefollowingattachments:
DeclarationbyfirstdirectorinFormINC9ismandatorytoattachincaseofanewcompany.
DeclarationoftheappointeeDirector,inFormDIR2
Interestinotherentitiesofdirectoritismandatorytoattachincasenumberofentitiesenteredismorethanone.
Optionalattachment(s),ifany
Formno.INC22:
AsperRule25ofverificationofregisteredoffice
Section12(2)oftheCompaniesAct,2013statesthattheCompanyshallfurnishtotheRegistrarverificationofits
registeredofficewithinaperiodofthirtydaysofitsincorporationinsuchmannerasmaybeprescribed.
Section 12(4) of the Companies Act, 2013 states that Notice of every change of the situation of the registered
office, verified in the manner prescribed, after the date of incorporation of the company, shall be given to the
Registrarwithinfifteendaysofthechange,whoshallrecordthesame.
AlongwiththeabovedetailsinFormNo.INC.7,Formno.DIR.22tobefiledwiththefollowingattachments:
ProofofRegisteredOfficeaddress(Conveyance/Leasedeed/RentAgreementalongwiththerentreceipts)etc.
or(thenotarizedcopyoflease/rentagreementinthenameofthecompanyalongwithacopyofrentpaid
receiptnotolderthanonemonthortheauthorizationfromtheownerorauthorizedoccupantofthepremises
alongwithproofofownershiporoccupancyauthorization,tousethepremisesbythecompanyasitsregistered
office)and
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
Copiesoftheutilitybillsasmentionedabove(notolderthantwomonths)(theproofofevidenceofanyutility
serviceliketelephone,gas,electricity,etc.depictingtheaddressofthepremisesinthenameoftheowneror
document,asthecasemaybe,whichisnotolderthantwomonths)
Listofallthecompanies(specifyingtheirCIN)havingthesameregisteredofficeaddress,ifany
Optionalattachment,ifany
PURPOSEOFTHEEFORM7
FromabovewecaneasilyunderstandthatlotsofInformationistobearrangedforIncorporationofaCompany
underCompaniesAct,2013.SoitisalsoimportanttounderstandthepurposeofEFormINC7.
EForm INC7deals with incorporation of a new company (other than OPC). This EForm is accompanied by
supporting documents such as details of Directors/subscribers, the Memorandum of Association (MoA) and
ArticlesofAssociation(AoA)andevidenceofpaymentofstampduty.OncetheEFormisprocessedandfound
complete,acompanyisregisteredandCINisallocated.
Pleasenotethefollowing:
UserisrequiredtofileEFormINC7forincorporationofCompanyotherthanOPCwithinsixtydaysfromthe
dateofapplicationofreservationofnameinEFormINC1.
ItissuggestedthatEFormDIR12andEFormINC22shouldbefiledtogetheratthetimeoffilingofEForm
INC7whenaddressforcorrespondenceistheaddressofregisteredofficeofthecompany.
IncasetheaddressforcorrespondenceisnottheaddressoftheregisteredofficeoftheCompany,useris
requiredtofileINC22within30daysofitsincorporation.
StampdutyonEFormINC7,MemorandumofAssociation(MoA)andArticlesofAssociation(AoA)canbepaid
electronicallythroughtheMCAportalandinsuchcasesubmissionofphysicalcopiesoftheuploadedEForm
INC7,MoAandAoAtotheofficeofROCisnotrequired.
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
7/24
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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
PaymentofstampdutyelectronicallythroughMCAportalismandatoryinrespectoftheStateswhichhave
authorizedtheCentralGovernmenttocollectstampdutyontheirbehalf.
NoweStampdutypaymentistobedoneonlinethroughMCAportalforallthestates.
UserisrequiredtoscanthephotographofeverysubscriberwithMOAandAOA.
DUTYOFREGISTRARTOSCRUTINISETHEDOCUMENTS
If after filling the Requisite forms for incorporation with the Registrar of Companies along with fees, ROC is
satisfiedwiththecontentsofthedocumentsfiled,ROCwillissuetheCertificateofincorporationinFormno.INC
11asdirectedbyRule18ofCompanies(Incorporation)Rules,2014.
(https://www.facebook.com/sharer/sharer.php?
Declarationatthetimeofcommencementofbusiness
u=http%3A%2F%2Fwww%2Ecaclubindia%2Ecom%2Farticles%2Fprocedure%2Dfor%2Dincorporation%2Dof%2Da%2Dcompany%2Dunder%2Dca%2D2013%2D21244%2Easp%3Futm%
(https://twitter.com/intent/tweet?
AsperRule24ofCompanies(Incorporation)Rules,2014,thedeclarationfiledbyadirectorshallbeinFormNo.
INC.21alongwiththefeeasandthecontentsoftheformshallbeverifiedbyaCompanySecretaryinpracticeor
url=http%3A%2F%2Fwww%2Ecaclubindia%2Ecom%2Farticles%2Fprocedure%2Dfor%2Dincorporation%2Dof%2Da%2Dcompany%2Dunder%2Dca%2D2013%2D21244%2Easp%3Futm
aCharteredAccountantoraCostAccountantinpractice:
for
(https://plus.google.com/share?
Incorporation
url=http%3A%2F%2Fwww%2Ecaclubindia%2Ecom%2Farticles%2Fprocedure%2Dfor%2Dincorporation%2Dof%2Da%2Dcompany%2Dunder%2Dca%2D2013%2D21244%2Easp%3Futm
ProvidedthatinthecaseofacompanyrequiringregistrationfromsectoralregulatorssuchasReserveBankof
ofa
India,SecuritiesandExchangeBoardofIndiaetc,theapprovalfromsuchregulatorshallberequired.
(https://www.linkedin.com/shareArticle?
Company
url=http%3A%2F%2Fwww%2Ecaclubindia%2Ecom%2Farticles%2Fprocedure%2Dfor%2Dincorporation%2Dof%2Da%2Dcompany%2Dunder%2Dca%2D2013%2D21244%2Easp%3Futm
PursuanttoSection11(1)(a)oftheCompaniesAct,2013andRule24oftheCompanies(Incorporation)Rules,
under
2014, Declaration prior to the commencement of business or exercising borrowing powers in Form No. INC.21
CA,2013
alongwiththefollowingattachments:
Corporate
SpecimensignatureinformINC.10.
Law)
CertificateofRegistrationissuedbytheRBI(OnlyincaseofNonBankingFinancialCompanies)/fromother
regulators
(http://www.caclubindia.com/coaching/148
(Optionalattachment(s)(ifany) accounting.asp)
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
8/24
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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
AdditionalInformation:
AsperRule16(1)ofCompanies(Incorporation)Rules,2014,Particularsofeverysubscribertobefiledwiththe
Registraratthetimeofincorporation:
Name(includingsurnameorfamilyname)andrecentPhotographaffixedandscanwithMOAandAOA,
Fathers/Mothers/name,
Nationality,
DateofBirth:
PlaceofBirth(DistrictandState):
Educationalqualification:
Occupation:
Incometaxpermanentaccountnumber:
PermanentresidentialaddressandalsoPresentaddress(Timesinceresidingatpresentaddressandaddress
ofpreviousresidenceaddress(es)ifstayofpresentaddressisless24thanoneyear)similarlythe
office/businessaddresses.
EmailidofSubscriber
PhoneNo.ofSubscriber
Faxno.ofSubscriber(optional)
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
Explanation. information related to (i) to (l)shall be of the individual subscriber and not of the professional
engagedintheincorporationofthecompany
a.ProofofIdentity:
b.ForIndianNationals:
PANCard(mandatory)andanyoneofthefollowing:
Votersidentitycard
Passportcopy
DrivingLicensecopy
UniqueIdentificationNumber(UIN)
c.ForForeignnationalsandNonResidentIndians
Passport
d.ResidentialproofsuchasBankStatement,ElectricityBill,Telephone/MobileBill:
ProvidedthatBankstatementElectricitybill,TelephoneorMobilebillshallnotbemorethantwomonthsold.
e.Proofofnationalityincasethesubscriberisaforeignnational.
IfthesubscriberisalreadyaDirectororPromoterofaCompany(s),theparticularsrelatingto:
i.NameofCompany
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
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ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
ii.CorporateIdentityNumber
iii.WhetherInterestedasaDirectororPromoter
thespecimensignatureandlatestphotographdulyverifiedbythebankerornotaryshallbeintheprescribed
FormNo.INC.10.
OtherCorporateSecretarialworkunderCompaniesAct,2013
FormyotherCorporateLawArticlesonCompaniesAct,2013,kindlyreferthelinksmentionedbelow:
Useful Interpretations about Companies Act, 2013 Part1 (http://www.caclubindia.com/articles/useful
interpretationsaboutcompaniesact2013part120686.asp#.U42SX875kgo)
List of Resolutions to be filed with ROC in Form MGT.14 (http://www.caclubindia.com/articles/listof
resolutionstobefiledwithrocinformmgt1420664.asp)
Procedure
for
Appointment
of
Additional
Director
in
CA
2013
(http://www.caclubindia.com/articles/procedureforappointmentofadditionaldirectorinca2013
20653.asp)
Different Monetary Limits under Companies Act 2013 (http://www.caclubindia.com/articles/different
monetarylimitsundercompaniesact201320516.asp)
Companies
to
have
Uniform
Financial
year
under
CA
2013
(http://www.caclubindia.com/articles/companiestohaveuniformfinancialyearundercoact19460.asp)
Procedure
for
Increase
in
Authorise
Share
Capital
under
Companies
Act,
2013
(http://www.caclubindia.com/articles/procedureforincreaseinauthorisecapitalunderca2013
21069.asp#.U8zOD6O816Y).
http://www.caclubindia.com/articles/procedureforincorporationofacompanyunderca201321244.asp
11/24
7/11/2015
ProcedureforIncorporationofaCompanyunderCA,2013CorporateLawArticles
IntimationtoROCforAuditorappointmentinformADT.1(http://www.caclubindia.com/articles/intimation
torocforauditorappointmentinformadt121143.asp#.U85JeKO816Z)
Procedure
for
Resignation
of
Director
under
Companies
Act,
2013
(http://www.caclubindia.com/articles/procedureforresignationofdirectorunderca2013
21155.asp#.U89qraO816Y)
Useful
Corporate
Board
Resolutions
under
Companies
Act,
2013
(http://www.caclubindia.com/articles/usefulcorporateboardresolutionsundercompaniesact2013
21162.asp#.U9IYx6O816Y)
Checklist for Action Points under Companies Act 2013 (http://www.caclubindia.com/articles/checklist
foractionpointsundercompaniesact201321185.asp#.U9N8bKO816Y)
Company Law some useful Main Object ClauseIII (http://www.caclubindia.com/articles/companylaw
someusefulmainobjectclauseiii21197.asp)
Useful Interpretations about Companies Act, 2013 Part2 (http://www.caclubindia.com/articles/useful
interpretationsaboutcompaniesact2013part221198.asp)
Company Law some useful Main Object ClauseIV (http://www.caclubindia.com/articles/companylaw
someusefulmainobjectclauseiv21227.asp)
Disclaimer:
This write up is intended to start academic discussion on few significant interpretations under Companies Act,
2013.Itisnotintendedtobeaprofessionaladviceandshouldnotberelieduponforrealtimeprofessionalfacts.
Readers are advised to refer relevant provision of law before applying or accepting any of the point mentioned
above.Authoracceptsnoresponsibilitywhatsoeverandwillnotbeliableforanylosses,claimsordamageswhich
mayarisebecauseofthecontentsofthiswriteup.
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I am hopeful that this write up would be of some help w.r.t. your professional working and endeavors under
CompaniesAct,2013.Kindlyshareyouropinion.
Thanks
CSAnkurGarg
ConnectthroughFacebook(https://www.facebook.com/#!/ankur.gargcs)
PublishedinCorporateLaw(article_display_list_by_category.asp?cat_id=7)
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RecentComments
Total:32
Login(../user_login.asp) topostcomment
PRAKASHDAGA(../profile.asp?member_id=1466124)09July2015
Verynicearticle.Ithashelpedmealottoday.
PUSHKARRAJVIJAY(../profile.asp?member_id=1205490)23May2015
Asnameoftheproposedcompanynotreserved,howmoaandaoa,andother
attachmentlikedeclarationorconsentofdirectorcanbemade
NILESHPATIL(../profile.asp?member_id=1219255)25April2015
VerygoodarticleAnkur..
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