As per Rule 3(1) of the Companies (Incorporation) Rules, 2014,
Only a natural person who is an Indian citizen whether resident in India or otherwise
(a) shall be eligible to incorporate a One Person Company;
(b) shall be a nominee for the sole member of a One Person Company.
As per Section 2(62) of the Companies Act, 2013, "One Person Company" means a company which has only one person as a member.
An AOP is a a group of 2 or more persons, whether natural or artificial. It fails both the conditions above and cannot be converted into OPC.
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