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As per MCA notification dated 29th December, 2016, Ministry of Corporate affair of India amended the incorporation rule and introduce new incorporation procedure called Simplified Performa for Incorporating Company Electronically ( SPICe). Rule 38 has now been inserted in Companies incorporation rules, 2014 and following new e- forms has been introduced:

  • INC-32 for  Form for Incorporation
  • INC-33 for e- Memorandum of Association
  • INC-34 for e- Articles of Association


Ministry of Corporate affair of India introduce new forms for the following:

1. Speed up the incorporation procedure. Now incorporation is possible on single day.

2. This new procedure is also cost effective.

3. Reduce the paperwork.

4. Not required to submit scan copy of Memorandum of Association and Article of Association.

5. INC- 32 is quite similar to INC- 29, which makes is simpler to fill. The only addition here is this information regarding the electronic e-MOA and e-AOA.


Simplified Performa for Incorporating Company Electronically ( SPICe) is applicable for following type of Company:

  • Private Company
  • Public company
  • One person Company
  • Section 8 Company
  • Producer Company

Simplified Proforma for Incorporating Company Electronically ( SPICe) is not applicable Applicable for:

  • Part I Companies
  • Companies with more than seven subscribers only.


  • DSC of subscriber is compulsory.
  • Maximum three Directors are allowed for using this form for filing application of allotment of DIN while incorporating a Company.
  • Maximum subscribers allowed through form SPICe INC-32 is Seven. In case of more subscribers, Applicant has to follow normal incorporation procedure.

FAQs On SPICe Forms

Q. How many names can be applied for in SPICe (INC-32)?

Ans: Only one. However, for reservation of a name prior to filing SPICe (INC-32), you may use RUN service and then input the SRN of approved RUN into SPICe.

Q. Can SPICe be used for incorporation of producer companies?

Ans: Yes. SPICe is now the only form for incorporation of all types of companies. Hence, SPICe shall be used for incorporation of producer companies or Part I companies.

Q. Is DSC mandatory for Subscribers?

Ans: Yes, DSC is mandatory for all subscribers and witnesses in eMoA(INC-33) and eAoA(INC-34). eMoA and 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.

Q. How many resubmissions are permitted for SPICe forms?

Ans: Two.

Q. Can LLPs be incorporated using SPICe forms?

Ans:  No

Q. What is the maximum upload size of SPICe forms?

Ans: Maximum 6 MB.

Q. Is it mandatory to apply for PAN and TAN along with SPICe(INC-32)?

Ans:  Yes

Q. What if there are more than seven subscribers to MoA and AoA?

Ans: SPICe form shall be filed with MoA and AOA as attachments in case of more than seven subscribers.

Q. Is INC-22 still required to be filed with SPICe?

Ans: It is not required to be filed with SPICe (INC-32) if a company is registered with the same address as the address for correspondence (in INC-32). In case the registered address is different, INC-22 is required to be filed within 30 days of its incorporation, for intimating the registered office address.

Q. What is the mode of grievance redressal?

Ans: In case of technical problems i.e., form upload, pre-scrutiny errors, DSC related, payment related queries, please raise a ticket on and await a resolution. You may also call up Corporate Seva Kendra at 0124-4832500 after 48 hours if ticket is not resolved. In case of resubmission / rejection remarks, please contact 0124-4832500 and select option 1 for CRC. For escalation you may send a mail to


Ministry of corporate affairs has made a considerable effort to reduce the hassles and time frame taken for incorporation as well as the paperwork involved.

Please send us one liner/ your requirement, our team will get back to you within 24 hrs.
The author can also be reached at


Published by

CS Karan B Khattri
(Practicing Company Secretary and Advocate)
Category Corporate Law   Report

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