Highlights of New Company Incorporation Forms – SPICe [INC – 32, 33, 34]


The ministry of corporate affairs (MCA) through a notification dated 01/10/2016 has put forth the Fourth Amendment rules, 2016 for the incorporation of companies.  E-form under the SPICe (Simplified Proforma for Incorporating Company Electronically) has been introduced which simplifies the incorporation of a company through an online application form – INC 32, in addition to the Memorandum of Association (in Form – INC – 33) and Article of Association, (in Form INC – 34).


Distinguished Features of SPICe Forms vis-a-vis INC – 29

1. Mandatory filing of Form INC – 1 prior to SPICe INC – 32.

2. Permanent Account Number (PAN) and Tax Deduction Account Number (TAN) can be applied through form INC 32.

3. Standardized E- Memorandum of Association has been provided in Electronic Mode INC-33.  Details of the main objects of the company along with the objects incidential to the main objects of the company  are to be provided in the prescribed format.

4. E- Article of Association has also been provided in Form INC-34. The articles of association are in standard format as provided in the Companies Act, 2013.

Note: The subscribers will now have to sign the form Digitally and the witnessing professional will also need to affix his DSC to the form. In case there is a situation that the Subscribers are at different places while the Professional is witnessing the form the same will be done in the manner as if the subscribers are present before the professional.



1. Companies Incorporation Fourth Amendment Rules 2016

2. SPICe INC -32

3. SPICe INC -33

4. SPICe INC -34 


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