Complete Guide to INC Forms: INC 1, INC 22 & More Explained for Company Registration in India

What Is INC 1 Form? Name Reservation Application Explained

Before registering a new company in India, the first and most important step is to reserve a unique name. The INC 1 form is the application used to submit your proposed company names to the Ministry of Corporate Affairs (MCA).

What Does Form INC 1 Do?

The form INC 1 allows you to:

• Propose up to six company names for approval.
  Check for name availability and avoid duplication.
• Ensure your proposed name complies with MCA guidelines.

Key Features of INC 1 Form

It helps reserve a company name before incorporation.

Once approved, the name is reserved for:

• 20 days (for new companies)
• 60 days (for name changes by existing companies)
• The approval is granted by the Registrar of Companies (ROC) based on legal checks.
   

Is INC 1 Still in Use?

With the introduction of SPICe+ (INC 32), the use of form INC 1 has reduced. However, it is still applicable in specific cases where a company wishes to reserve a name without filing for incorporation immediately.

Filing the INC 1 form carefully helps avoid delays or rejections in the company registration process. Always check MCA guidelines and do a name availability search before submission.

INC 3 vs. INC 4: Director Consent and Change of Nominee

When forming a One Person Company (OPC) or making changes to its structure, Form INC 3 and Form INC 4 come into play. Though both relate to OPC compliance, their purposes are entirely different.

What Is Form INC 3?

INC 3 is used to submit the consent of the nominee for a One Person Company.
Since an OPC must have a nominee who will take over in case of the sole director’s death or incapacity, Form INC 3 confirms that the nominee agrees to this responsibility.

Details required in INC 3:

• Nominee’s identity and address proof
• Consent declaration signed by the nominee
• PAN and Aadhaar details

What Is Form INC 4?

INC 4 is filed to change the nominee of an OPC. If the original nominee withdraws consent or the company wishes to appoint someone else, this form facilitates the update.

Key fields in INC 4:

• Reason for change
• Resignation of previous nominee
• Consent of new nominee (attached via INC 3 again)

Summary Table:

What Is INC 5 Form? Declaration for Commencement of Business

Form INC 5 is a declaration submitted to the Registrar of Companies (RoC) when a One Person Company (OPC) exceeds the prescribed turnover limit or needs to convert into a private or public company due to legal compliance.

This form is crucial for OPCs that must transition once they hit the thresholds defined under the Companies Act, 2013.

Key Highlights of INC 5 Form:

• Purpose: To inform the RoC about the mandatory conversion of an OPC.
• Trigger Event: OPC has a paid-up share capital > ₹50 lakhs or annual turnover > ₹2 crores.
• Who Files: The sole member/director of the OPC.
• Due Date: Within 60 days of exceeding the prescribed limit.

Documents Required:

• Board resolution approving conversion
• Financial statements showing turnover/capital
• Identity and address proof of the director

Failing to file INC 5 on time may lead to penalties and non-compliance notices from the MCA. Hence, OPCs must monitor their financials and act promptly.

INC 6 for Company Conversion: OPC to Pvt Ltd or Vice Versa

Form INC 6 is used to apply for the conversion of a company — either from a One Person Company (OPC) to a Private Limited/Public Company, or from a Private Limited Company to an OPC, depending on eligibility and compliance with the Companies Act, 2013.

This form is crucial when a business grows beyond the OPC limits or wants to simplify operations by converting into an OPC.

When Is INC 6 Used?

• OPC to Pvt Ltd/Public Ltd: When turnover exceeds ₹2 crores or paid-up capital exceeds ₹50 lakhs.
• Private Ltd to OPC: When conditions are met and there's only one member post-conversion.

What You Need to File INC 6:

• Board resolution for conversion
• Copy of latest financial statements
  Consent of the member/director
  Certificate of no objection from creditors (if applicable)

Important Reminder:

Within 60 days from the date of passing the resolution for conversion.

Filing INC 6 ensures a smooth legal transition and continued compliance with MCA regulations. Always check the latest conversion rules before proceeding.

INC 7 Explained: Application for Incorporating a New Company

Before the introduction of the SPICe (Simplified Proforma for Incorporating Company Electronically) forms, INC 7 was widely used for incorporating a new company in India. It was part of the earlier e-filing system that involved multiple forms, making the process lengthier.

What Is INC 7?

Form INC 7 is an MCA form used to incorporate a private limited, public limited, or one-person company under the Companies Act, 2013. It was specifically used when the company was not opting for SPICe INC 29 or SPICe+ (INC 32).

Documents Required with INC 7 Form:

• Memorandum of Association (MOA) and Articles of Association (AOA)
• Proof of identity and address of subscribers
• Declaration by professionals
• Affidavit from subscribers

INC 7 vs. SPICe INC 32

Important Reminder

While INC 7 is no longer in use, understanding it helps in grasping the evolution of company incorporation in India. For new companies, use SPICe+ (INC 32) to ensure a faster and more streamlined registration.

INC 8 Form for Professional Declaration in Company Incorporation

Form INC 8 is a declaration signed by a professional—Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CMA)—during the company incorporation process. It is one of the mandatory forms submitted to the Ministry of Corporate Affairs (MCA) when registering a new company under the Companies Act, 2013.

The INC 8 form certifies that all the incorporation documents filed by the applicant, such as INC 1, INC 7, and INC 22, are accurate and comply with the legal requirements. It ensures that a qualified professional has verified the correctness and completeness of the documentation before it reaches the MCA.

Key Highlights of INC 8 Form:

• Must be signed by a CA, CS, or CMA in practice.
• Required for private limited companies, OPCs, and LLPs at the time of incorporation.
• Acts as a professional endorsement of the company’s compliance.

Failure to submit INC 8 may lead to delays or rejection of the registration application. The INC 8 form ensures the authenticity of company registration and minimizes the risk of fraudulent filings by involving certified professionals in the process.

INC 11: Intimating Change of Registered Office Within Same State

Form INC 11 is used to intimate the Registrar of Companies (ROC) about the issuance of the Certificate of Incorporation. However, in the context of address change within the same state, this is often confused with other forms like INC 22 or INC 23.

While INC 11 is not the form used for address change, it confirms company registration—a document that must be referenced when updating official records, including registered office changes.

When INC 11 Is Involved:

• After company incorporation, INC 11 certifies legal existence
• Required when applying for changes or updates in MCA records
• Acts as supporting documentation when filing INC 22 for address updates within the same state

Why It Matters:

Keeping your registered office details updated ensures:

• Timely legal communication from ROC
• Validity of statutory documents
• Compliance with Companies Act, 2013

Though INC 11 doesn’t directly handle address changes, it plays a crucial role in your company’s compliance lifecycle. Always cross-reference INC 11 during ROC filings to maintain accurate records.

How to File Form INC 22: Registered Office Address Notification

Once a company is incorporated, it is mandatory to notify the Registrar of Companies (ROC) about its registered office address. This is done by filing Form INC 22 with the Ministry of Corporate Affairs (MCA).

When Is Form INC 22 Required?

You need to file the INC 22 form in the following cases:

• At the time of incorporation (if the address is not mentioned in SPICe+).
• Within 30 days of incorporation to confirm the registered office address.
• In case of change in the registered office address later.

Steps to File Form INC 22

1. Log in to the MCA Portal and download the latest form INC 22.
2. Fill in company details, CIN, and the full address.
3. Attach the required documents:
   
   • Ownership proof (electricity bill, rent agreement, etc.)
   • NOC from the property owner
4. Digitally sign the form using DSC of an authorized director.
5. Upload it on the MCA portal and pay the applicable fee.

Important Reminder

Timely filing of the INC 22 form is crucial to avoid penalties and maintain compliance. Always ensure that the address provided is accurate and updated.
 

How to File Form INC 24: Company Name Change Made Easy

Form INC 24 is the official application submitted to the Ministry of Corporate Affairs (MCA) for changing the name of a company after passing a special resolution.

When to File Form INC 24:

• After obtaining approval of a new name via RUN (Reserve Unique Name) or Form INC 1 (older process)
• After the Board and shareholders approve the name change through a special resolution
• For changes in name of Private Limited, Public Limited, OPC, or Section 8 companies

Documents Required:

• Certified copy of the Special Resolution
• Notice of General Meeting and Explanatory Statement
• Altered Memorandum of Association (MoA) and Articles of Association (AoA)
• Approval letter from ROC for name availability (via RUN or INC 1)
• Board resolution copy (if applicable)

Filing Steps:

1. Log in to the MCA portal
2. Fill out Form INC 24 with the required details
3. Upload supporting documents
4. Pay the prescribed fee and submit

Once approved, the MCA issues a new Certificate of Incorporation reflecting the changed company name.

INC 25: Petition for Compulsory Company Winding Up

Form INC 25 is used to file a petition for compulsory winding up of a company under the Companies Act, 2013. It is typically submitted to the National Company Law Tribunal (NCLT) when a company fails to pay debts, defaults on compliance, or when it’s just and equitable to wind up the business.

When to Use INC 25:

• Company is unable to pay its debts
• Serious non-compliance with regulatory laws
• Fraudulent or illegal activities
• At the direction of the Tribunal or Central Government

Who Can File Form INC 25:

• The Registrar of Companies (ROC)
• Creditors
• Contributories (shareholders)
• Central/State Government

Purpose of INC 25:

• To initiate legal proceedings for winding up
• To ensure compliance with legal closure processes
• To protect the interests of stakeholders, including creditors and investors

Filing INC 25 is the first legal step to formally shut down a company when voluntary closure is not an option. Proper documentation and legal grounds are essential for approval.

INC 29 Form: Filing for Public Offer of Shares

Form INC 29 was introduced by the Ministry of Corporate Affairs (MCA) to simplify the company incorporation process by integrating multiple services into a single form.

What Is Form INC 29?

Form INC 29 combined several incorporation steps into one:

• Name approval
• Director Identification Number (DIN) allotment
• Incorporation application
• PAN/TAN application

It was widely used to register private limited, public limited, and One Person Companies (OPC) quickly and efficiently.

Use in Public Offer of Shares:

While form INC 29 was not specifically designed for a public offering, it allowed companies (especially public limited ones) to initiate incorporation with intent to offer shares to the public later, reducing initial compliance.

Why It Matters:

• Saves time and paperwork
• Simplifies incorporation and share capital structure setup
• Integrated filing process for quicker MCA approval

However, INC 29 has now been replaced by SPICe (INC 32) for most new incorporations. Yet, understanding INC 29 is important for historical filings and compliance audits.

Certificate of Incorporation: Meaning, Format & Legal Validity

The Certificate of Incorporation is an official document issued by the Ministry of Corporate Affairs (MCA) once a company is successfully registered under the Companies Act, 2013. It marks the legal birth of a company and serves as conclusive evidence that the business has met all registration requirements.

What Does It Include?

The Certificate of Incorporation typically contains:

• Company Name
• CIN (Corporate Identification Number)
• Date of Incorporation
• Type of Company (Private/Public/OPC)
• Registrar's digital signature

Legal Importance:

• Serves as proof of the company's legal existence
• Required to open a business bank account
• Mandatory for signing contracts, obtaining GST registration, and other business operations

Documents Needed for Certificate of Incorporation:

To receive this certificate, the following company registration documents are required:

• PAN & ID proofs of directors
• Registered office address proof
• MOA & AOA
• Digital signatures (DSC)
• Forms like INC 1, INC 7, and INC 22

The Certificate of Incorporation is digitally issued and carries full legal validity. It’s a company’s foundation document and is essential for all formal business activities.

Summary

INC 1: Application to reserve a proposed company name with MCA.

INC 3: Consent of nominee for a One Person Company (OPC).

INC 4: Intimation of change of nominee in an OPC.

INC 5: Declaration for mandatory conversion of OPC exceeding limits.

INC 6: Application for conversion of company type (e.g., OPC to Pvt Ltd).

INC 7: Earlier form used for company incorporation (now discontinued).

INC 8: Professional declaration certifying compliance during incorporation.

INC 11: Certificate of Incorporation issued by MCA after registration.

INC 22: Notification of registered office address to ROC.

INC 24: Application for company name change after resolution.

FAQs

1. What is INC 1 form and how is it used?

INC 1 is the application form used to reserve a unique company name with the Ministry of Corporate Affairs (MCA) before company registration. It allows proposing up to six names for approval and ensures name availability and compliance with MCA guidelines.

2. Is INC 1 form still applicable after SPICe+ introduction?

Although SPICe+ (INC 32) has simplified incorporation, INC 1 form is still used in specific cases to reserve a company name without immediate incorporation.

3. When should Form INC 22 be filed?

Form INC 22 must be filed to notify the Registrar of Companies (ROC) about the registered office address at incorporation, within 30 days of incorporation, or upon change of address.

4. What documents are required to file Form INC 22?

Filing INC 22 requires ownership proof like electricity bills or rent agreements, a No Objection Certificate (NOC) from the property owner, and digital signature of an authorized director.

5. What was the role of INC 7 form in company incorporation?

INC 7 was the old MCA form used for incorporating private, public, or one-person companies before the SPICe system. It required multiple forms and has now been replaced by the faster SPICe+ (INC 32) form.

6. How do INC 3 and INC 4 forms differ for OPC companies?

INC 3 is used to submit nominee consent for a One Person Company (OPC) at incorporation, while INC 4 is filed to update or change the nominee post-incorporation.

7. When is INC 5 form required for OPCs?

INC 5 must be filed when an OPC exceeds ₹50 lakhs in paid-up capital or ₹2 crores in turnover to declare mandatory conversion to a private or public company.

8. What is the purpose of INC 6 form?

INC 6 is filed to convert an OPC into a private/public limited company or vice versa, depending on compliance with thresholds under the Companies Act, 2013.

9. Who signs the INC 8 form and why is it important?

INC 8 is signed by a CA, CS, or CMA professional to certify that the incorporation documents are correct and compliant before submission to the MCA, ensuring legitimacy of the registration process.

10. What is the Certificate of Incorporation and why is it important?

The Certificate of Incorporation is an official MCA document confirming a company’s legal existence. It is necessary for opening bank accounts, signing contracts, and other business activities.