Download APP
Q & A related with SPICe e-forms for incorporation of company at MCA
P K Gupta
Dec 18, 2019
4552
0
Q & A related with SPICe e-forms for incorporation of company at MCA
1 How many names can be applied for in SPICe (INC-32) in MCA for incorporation of company?
Through SPICe form only one company name can be applied.
Reservation of a name can be done prior to filing SPICe (INC-32), for that you may use RUN service and then input the SRN of approved RUN into SPICe.
Through RUN you can apply for two names and if these both names are not approved then you will get one more chance to submit 2 more names without any additional fees.
2 Is INC-22 also required to be filed with SPICe forms in MCA for incorporation of company?
INC – 22 is not required to be filed with SPICe (INC-32) if registered address of company and address for correspondence (in INC-32) are same.
If registered address is different, INC-22 is required to be filed within 30 days of its incorporation, for intimating the registered office address.
3 Physical / PDF copies of MoA/AoA be signed and attached with SPICe forms or it is mandatory to use eMoA and eAoA for incorporation of company?
It is mandatory to use eMoA (INC-33) and eAoA (INC-34) in case of the following:
- individual subscribers are Indian nationals
- individual subscribers who are foreign nationals in case they have valid DIN and DSC and also submit a proof of a valid business visa
- non-individual subscribers based in India.
In case physical copies of MoA/AoA is required to be submitted, then eMoA/eAoA shall not be attached.
4 Section 8 company required to file eMOA (INC-33), eAOA (INC-34) along with SPICe (INC-32) or pdf copy are to be filed for incorporation of company?
For Section 8 companies it is mandatory to file MOA and AOA as pdf attachments to SPICe (INC-32).
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.
No. If the proposed company is required to file MOA and AOA as pdf attachment, then SPICe (INC-32) shall be filed ONLY with pdf attachement of MOA and AOA. In such cases, the proposed company is NOT required to file the eMOA and eAOA under any circumstances.
7 Can SPICe be used for incorporation of producer companies?
Yes. SPICe is used for incorporation of producer companies or Part I companies.
8 Can we add / delete any article In SPICe AoA (INC-34) for incorporation of company?
Yes, SPICe AoA (INC-34) has facility for adding, modifying, and deleting Articles.
Yes, SPICe AoA (INC-34) has facility for adding, modifying, and deleting Articles.
SPICe form shall be filed with MoA and AOA as attachments in case of more than seven subscribers.
11 Is DSC mandatory for Subscribers for incorporation of company through SPICe forms?
Yes, DSC is mandatory for all subscribers and witnesses in eMoA(INC-33) and eAoA(INC-34). eMoA.
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, MoA and AoA shall be attached manually to SPICe and DSC is not mandatory in such cases.
12 Whether subscribers' photo is required in SPICe forms for incorporation of company?
No. Subscribers’ photo is not required.
13 How many re-submissions are permitted for SPICe forms?
Two.
14 Can OPCs be incorporated using SPICe forms?
Yes.
15 Can LLPs be incorporated using SPICe forms?
No.
16 What is LLPIN and when does it have to be entered?
LLPIN is LLP Identification Number and it has to be entered only when an existing LLP wishes to convert itself into a company.
17 Is it mandatory to file INC-12 to incorporate Part I Section 8 Company?
No. License number for Part I Section 8 company shall be issued through SPICe form and Section 8 license number field shall not be displayed in such cases. Form INC-12 need not be filed for obtaining license number by a Part I Section 8 company
18 What is the word limit for writing objects in eMoA for incorporation of company through SPICe forms?
For main Objects character limit is 20,000 and for furtherance of objects it is 1,00,000 characters.
SPICe eMoA and eAoA have to be uploaded as ‘Linked Forms’ to SPICe (INC-32).
20 Can we apply for refund if SPICe forms submitted for incorporation of company get rejected?
Yes.
21 What is the maximum upload size of SPICe forms?
Maximum size allowed for each SPICe form is 6 MB.
22 Can NIDHI Company be incorporated using SPICe forms?
Yes.
23 Is it mandatory to apply for PAN and TAN along with SPICe(INC-32) for incorporation of company?
Yes. Is it mandatory to apply for PAN and TAN along with SPICe(INC-32)
Fee payable - For PAN-Rs.66 and For TAN-Rs.65
On approval of SPICe forms, the Certificate of Incorporation (COI) is issued with PAN and TAN as allotted by the Income Tax Department.
An electronic mail with Certificate of Incorporation as an attachment along with PAN and TAN is also sent to the user. PAN and TAN mentioned in the COI issued by MCA shall also be treated as sufficient proof of PAN and TAN for the said company assessees.
No. A consolidated challan gets generated at the time of filing SPICe(INC-32) which shall contain applicable fee towards
(i) Form Fee
(ii) MoA
(iii) AoA
(iv) PAN
(v) TAN
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
https://www.tin-nsdl.com/services/pan/pan-aocode.html
AO Codes for TAN
https://www.tin-nsdl.com/services/tan/tan-ao-code.html
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.
