SPICe+ full form is Simplified Proforma for Incorporating Company electronically Plus. The web form SPICe+ (INC-32) is a single application form for new company incorporation in India.
Purpose of the Web form SPICe+: You may use updated SPICe plus new web form in the year 2022 for:
- Reservation of name of a new Company,
- Incorporation of a new company; and/or
- Application for allotment of DIN (Director Identification Number); and/or
- Application for PAN (Permanent Account Number) and TAN (Tax Deduction and Collection Account Number).
Note that in case of a Producer company, maximum of 5 Directors are allowed to apply for allotment of DIN. In other cases maximum three Directors are allowed for using the integrated form for filing application of allotment of DIN while incorporating a company.
The other forms that need to be filed along with SPICe plus are AGILE-PRO-S, SPICe+ AoA and SPICe+ MoA. For more detail, you may read section 4, section 7, section 12, section 152 and section 153 of the Companies Act, 2013 and rules made thereunder.
How to incorporate New Company using SPICe+ Web Form
There are two parts of web form SPICe+ viz., SPICe+ Part A and SPICe+ Part B.
SPICe+ Part A is used for a new company name reservation. That means you can submit only PART-A to reserve the name of your new company.
SPICe+ Part B represents the section wherein all remaining details required for incorporation of a company has to be entered. That means PART-A can be submitted together with Part B for both name reservation as well as incorporation.
Step-1 Official Website
First of all visit MCA (Ministry of Corporate Affairs) official website at www.mca.gov.in and signup/log in.
Actually, SPICe+ Web form is a post-login MCA service that means new users are required to create a login account first before using the service.
Step-2 SPICe+ New Application
After sign in to MCA site, navigate MCA Service menu and click on SPICe+ under Company Services.
Home>MCA Services>Company Services>SPICe+
Then click on New Application as shown in the screenshot below:
However, if you have already started to fill up the form and that was incomplete then you can click on Existing Application button.
Step-3 Form SPICe+ PART-A
After opening the new application form of SPICe+, you will see the the PART-A of web form SPICe+ as displays in the screenshot below:
As we discussed above the PART-A of SPICe+ application form is used to reserve the name of a new company.
Step-4 Type of Company
To reserve name of your company, you have to complete PART-A of SPICe+ web form.
Choose type of new Company: You have to select the type of proposed company under drop-down provided. You have the following options:
- Producer Company
- Unlimited Company
- Private (OPC),
- IFSC Company,
- Section 8 Company,
- Nidhi Company,
- New company (others),
- Part-I Section 8 Company,
- Part-I LLP to Company,
- Part-I Firm to Company,
- Part-I Others.
Note that if SPICe+ Part-A is already ‘Approved’, then the filed shall be Pre-filled and non-editable.
Step-5 Class of Company
After selecting the type of company, next field is about class of company.
Class of Company: You have to select the class of your new company from the options as shown below:
- Public Company
- Private Company
- One Person Company
Step-6 Category of Company
Now, choose the category of your new company like:
- Company limited by shares
- Company limited by guarantee
- Unlimited company
Sub-Category of Company: You will see the following options to choose for the the Sub-Category of Company:-
- Union government company
- Sate government company
- Non-government company
- Subsidiary of company incorporated outside India
- Guarantee and Association company
Step-7 Industrial Activity
Main division code: Now, you will be asked to enter the main division code for the industrial activity of the proposed company.
The next field (description of the main division) will be auto populated according to the Industrial activity code your entered as in the field of ‘Main division of industrial activity of the Company‘.
List of Main division codes: Following table will show you the complete list of industrial activities code.
| Categories | Divisions (Industrial Activity Code) |
|---|---|
| Agriculture and Allied Activities | Agriculture, Hunting and related Service activities (01); Forestry, logging and related Service activities(02); Fishing, Operation of fish hatcheries and fish farms; Service activities incidental to fishing (05) |
| Mining & Quarrying | Mining of coal and lignite, extraction of peat (10); Extraction of crude petroleum and natural gas, service activities incidental to oil and gas extraction excluding surveying (11); Mining of uranium and thorium ores (12); Mining of metal ores (13); Other Mining and Quarrying (14) |
| Manufacturing (Food stuffs) | Manufacture of food products and beverages (15); Manufacture of tobacco products (16) |
| Manufacturing (Textiles) | Manufacture of textiles (17); Manufacture of wearing apparel, dressing and dyeing of fur (18) |
| Manufacturing (Leather & products thereof) | Tanning and dressing of leather, manufacture of luggage handbags, saddlery & harness and footwear (19) |
| Manufacturing (Wood Products) | Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plating materials (20) |
| Manufacturing (Paper & Paper products; Publishing, printing and reproduction of recorded media) | Manufacture of paper and paper products (21); Publishing, printing and reproduction of recorded media (22) |
| Manufacturing (Metals & Chemicals, and products thereof) | Manufacture of coke, refined petroleum products and nuclear fuel (23); Manufacture of chemicals and chemical products (24); Manufacture of rubber and plastic products (25); Manufacture of other non-metallic mineral products (26) ; Manufacture of basic metals (27); Manufacture of fabricated metal products, except machinery and equipments (28) |
| Manufacturing (Machinery & Equipments) | Manufacture of machinery and equipment n.e.c (29); Manufacture of office, accounting and computing machinery (30); Manufacture of electrical machinery and apparatus n.e.c (31); Manufacture of radio, television and communication equipment and apparatus (32); Manufacture of medical, precision and optical instruments, watches and clocks (33); Manufacture of motor vehicles, trailers and semi-trailers (34); Manufacture of other transport equipment (35) |
| Manufacturing (Others) | Manufacture of furniture; manufacturing n.e.c (36); Recycling (37) |
| Electricity, Gas & Water companies | Electricity, gas, steam and hot water supply (40); Collection, purification and distribution of water (41) |
| Construction | Construction (45) |
| Trading | Sale, maintenance and repair of motor vehicles and motor cycles; retail sale of automotive fuel (50); Wholesale trade and commission trade, except of motor vehicles and motorcycles (51); Retail trade, except of motor vehicles and motorcycles, repair of personal and household goods (52); Hotels and Restaurants (55) |
| Transport, storage and Communications | Land transport; transport via pipelines (60); Water Transport (61); Air Transport (62); Supporting and auxiliary transport activities, activities of travel agencies (63); Post and telecommunications (64) |
| Finance | Financial intermediation, except insurance and pension funding (65); Activities auxiliary to financial intermediation (67) |
| Insurance | Insurance and pension funding, except compulsory social security (66) |
| Real Estate and Renting | Real estate activities (70); Renting of machinery and equipment without operator and of personal and household goods (71) |
| Business Services | Computer and related activities (72); Other Business Activities (74) |
| Community, personal & Social Services | Research and Development (73); Public Administration and Defence, compulsory social security (75); Education (80); Health and Social Work (85); Sewage and refuse disposal, sanitation and similar activities (90); Activities of membership organizations n.e.c. (91); Recreational, cultural and sporting activities (92); Other Service activities (93); Activities of private households as employers of domestic staff (95); Undifferentiated goods-producing activities of private households for own use (96); Undifferentiated service-producing activities of private households for own use (97); Extra territorial organizations and bodies (99) |
Thereafter, you have to write a summary of the objects to be pursued by your company on its incorporation.
Step-8 Proposed or Approved Company Name
Next, you have to enter the particulars of the proposed name of your company. Attach the relevant document supporting the proposed name.
Note that two names can be proposed in case application is being made ONLY for name reservation i.e. if SPICe+ Part A is submitted individually.
However, if you submit the complete (PART-A and PART-B) SPICe+ web form for name reservation as well as incorporation, only one name can be proposed.
Then, please click on ‘Auto-check’ button so that the first level automatic scrutiny of the proposed or approved name will be completed in accordance with the rules governing the name.
Examples of Proposed name of new company: Following are the list of new company names based on the type of company:-
- One person company: AUBSP (OPC) Private Limited
- Private limited company (other than producer company): AUBSP Private Limited
- Private limited company (Producer company): AUBSP Producer Company Limited
- Public limited company: AUBSP Limited
- Unlimited liability private company: AUBSP Private Unlimited
- Unlimited liability pubic company: AUBSP Unlimited
NOTE: Never enter abbreviation like “PVT”, “PVT.”, (P), “LTD” and “LTD” in the field of proposed name of new company.
Step-9 New Company Name Reservation
Next, click on Save button to save all information you provided above.
Then, click on Submit button and select a radio button displayed in a pop-up message to confirm whether application needs to be submitted for name reservation or should be continued for incorporation.
If you submit only PART-A of SPICe+ application for name reservation, you shall be taken to the payment page for making the payment and SRN (Service Request Number) shall be generated.
However, if you want to proceed for incorporation, then section for SPICe+ Part-B application form shall be enabled.
Step-10 Incorporate New Company
To incorporate a new company you have to complete PART-B of SPICe+ web application form.
SPICe+ PART B: The PART-B of web form SPICe+ have various sections according to the type of company you selected while reserving the name in PART-A of SPICe+ application.
Following important field names are listed below:
- Whether Articles of Association is entrenched
- Capital structure of the company
- Details of number of members
- Correspondence / registered address
- Whether the address for correspondence is the address of registered office of the company
- Name of the office of the Registrar of Companies in which the proposed company is to be registered
- Number of first subscriber(s) to MOA and directors of the company
- Number of non-individual first subscriber(s)
- Number of individual first subscriber(s) cum director(s)
- Total number of director(s) who is/are not subscriber(s) plus subscriber(s) cum director(s).
- Particulars of non-individual first subscriber(s)
- Particulars of individual first subscriber(s) (other than subscriber cum director) Having DIN
- Particulars of individual first subscriber(s) (other than subscriber cum director) Not Having DIN
- Particulars of individual first subscriber(s) cum directors Having DIN
- Particulars of the Nominee
- Particulars of payment of stamp duty
- Business/ Profession Code
Attachments:
- Memorandum of Association
- Articles of Association
- Declaration by first subscriber(s) and director(s)
- Proof of office address
- Copies of utility bills that are not older than two months
- Copy of certificate of incorporation of the foreign body corporate and resolution passed
- Resolution passed by promoter company
- Interest of first director(s) in other entities
- Consent of nominee
- Proof of identity and residential address of the nominee, subscribers and directors
- Declaration in Form No. INC-14 and
- Declaration in Form No. INC-15
I, on behalf of the proposed directors, hereby declare that person seeking appointment is a national of a country which shares a land border with India, necessary security clearance from Ministry of Home Affairs, Government of India shall be attached with the consent.
O Yes O No. (if yes is opted, a copy of the security clearance is to be attached).
[The above declaration shall be inserted w.e.f. 1st June 2022 vide MCA Notification No. G.S.R. 363(E) dated 20.05.2022]
Finally, an acknowledgement email of DIN generation is sent to the director after the SPICe+ eForm is processed and DIN is generated.
Approval of SPICe+ Form: On approval of SPICe+ web application form, the Certificate of Incorporation (CoI) is issued with PAN and TAN as allotted by the Income Tax Department.