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SPICe+ form explained: Part A, Part B and the linked forms

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SPICe+ is the web form used to incorporate every new company in India. It is form INC-32 on the MCA portal, and it replaced the older SPICe form in 2020. One SPICe+ filing, together with its linked forms, can register your company and get it a PAN, TAN, DINs, EPFO, ESIC and a bank account.

The two parts of SPICe+

SPICe+ is split into two parts. You can file them together or one after the other.

PartWhat it doesWhen to use it
Part AReserves the company nameWhen you want the name approved before preparing documents
Part BIncorporates the company and applies for DIN, PAN, TAN, EPFO, ESIC and moreOnce the name is approved, or together with Part A

Filing Part A first is the safer route if your preferred name is close to an existing company or trademark. If the name is rejected, you have not wasted effort drafting an MOA and AOA around it.

SPICe+ Part A: name reservation

Part A asks for the type of company, its main object (business activity) and up to two proposed names. If one name is approved, it is reserved for 20 days from approval. Part B must be filed within that window.

If the Registrar finds a problem, you get one chance to resubmit. A rejected name after resubmission means a fresh Part A with a new fee.

Part A also checks the name against the rules in the Companies (Incorporation) Rules, 2014. Names that are identical or too similar to an existing company or registered trademark, or that suggest government patronage, are rejected. See company name approval rules.

SPICe+ Part B: incorporation

Part B is the main incorporation form. It collects:

  • Registered office address and its proof
  • Authorised and subscribed share capital
  • Details of each subscriber and the number of shares they take
  • Details of each director, and DIN applications for up to three directors who do not have one
  • Declarations and attachments, including identity and address proofs
  • Applications for PAN and TAN

Part B is signed with the DSCs of the subscribers and directors, and certified by a practising Chartered Accountant, Company Secretary or Cost Accountant.

The linked forms

Part B does not go alone. It is filed with linked web forms that are generated after Part B is uploaded:

e-MOA (INC-33)

The Memorandum of Association, filled into a web form. It states the company's name, state of registered office, objects, liability of members and capital. Its format follows Table A of Schedule I to the Companies Act.

e-AOA (INC-34)

The Articles of Association: the internal rules on shares, meetings, directors and so on. Most private companies adopt Table F of Schedule I with minor changes. See MOA vs AOA.

AGILE-PRO-S (INC-35)

A linked form for registrations that sit outside MCA: GSTIN (optional), EPFO, ESIC, professional tax and shops and establishment registration in states that support it, and opening the company bank account.

INC-9

The declaration by subscribers and directors. It is generated automatically from Part B data and signed digitally, so no separate affidavit is needed. See INC-9 declaration explained.

Special cases

Some companies need extra or different forms. Section 8 (non-profit) companies have their own licence requirements, and partnership firms or LLPs converting into a company file URC-1. A standard private limited company needs only the four forms above.

Common reasons SPICe+ is sent back

  • Utility bill for the registered office older than two months.
  • Name on PAN does not match the name on Aadhaar or address proof.
  • Main object in the MOA does not match the business activity chosen in Part A.
  • Missing or unclear NOC from the owner of the office.
  • Stamp duty calculated for the wrong state or capital.

When the Registrar asks for changes, you get 15 days to resubmit. A clean first filing is usually approved within a week.

Frequently asked questions

Simplified Proforma for Incorporating Company Electronically Plus. It is form INC-32 on the MCA portal.

No. You can file Part A and Part B together. Filing Part A first is useful if you are unsure the name will be approved.

SPICe+ can allot DIN to up to three proposed directors who do not already have one. Any additional directors need a DIN beforehand.

No. GSTIN is optional in AGILE-PRO-S. EPFO and ESIC registrations are applied for automatically.

A practising Chartered Accountant, Company Secretary or Cost Accountant, using their DSC. We prepare the documents for free; our CA certifies and files for ₹3,000 if you want.

This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.

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