Power of Attorney for Company — ROC Filing and Corporate Representation 2026

Power of Attorney explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Corporate Power of Attorney — Overview

A corporate Power of Attorney is a document by which a company authorizes a specific person to act on its behalf for specified purposes — typically: (a) filing forms and returns with the ROC/MCA, (b) representing the company before government authorities, (c) executing deeds and agreements, (d) appearing before courts and tribunals, (e) operating bank accounts and managing financial transactions. Unlike an individual PoA (where one person authorizes another), a corporate PoA is issued by the COMPANY through a Board Resolution — the Board authorizes a director, CS, or employee to act on the company's behalf.

When Is Corporate PoA Required?

(a) ROC/MCA Filings: To authorize a specific person to sign and file forms on the MCA portal using their DSC — annual returns (MGT-7), financial statements (AOC-4), change forms (INC-22, DIR-12), charge forms (CHG-1). (b) Property Transactions: To authorize a director/employee to execute sale deeds, lease deeds, and other property documents on the company's behalf. (c) Legal Proceedings: To authorize a person to institute/defend suits, sign plaints/written statements, execute vakalatnama. (d) Government Applications: To authorize filing of applications with: GST authorities, income tax, customs, municipal corporations, pollution control boards. (e) Foreign Transactions: To authorize a person to sign agreements, negotiate terms, and represent the company in foreign jurisdictions.

Board Resolution — Authorizing PoA

The corporate PoA is typically authorized through a Board Resolution:

RESOLVED THAT pursuant to Section 179 and other applicable provisions of the Companies Act, 2013, the Board hereby authorizes Mr./Ms. , (DIN/PAN: ), to act as the Company's Authorized Signatory/Attorney for the following purposes:

(a) To sign, verify, and file all forms, returns, and documents with the Registrar of Companies through the MCA portal using their Digital Signature Certificate;

(b) To represent the Company before the ROC, Regional Director, NCLT, and other authorities under the Companies Act;

(c) To execute all deeds, agreements, and documents on behalf of the Company as may be required;

(d) To do all such acts, deeds, and things as may be necessary to give effect to this resolution.

RESOLVED FURTHER THAT a certified copy of this resolution and/or a Power of Attorney in the name of the said authorized person be issued under the common seal of the Company .

Specimen Corporate PoA — Format

POWER OF ATTORNEY

, a company incorporated under the Companies Act, 2013, having its registered office at , CIN: , represented by its Board of Directors (the "Company"),

HEREBY CONSTITUTES AND APPOINTS Mr./Ms. , , residing at (the "Attorney"),

as the Company's true and lawful Attorney to do the following acts on the Company's behalf:

This Power of Attorney is issued pursuant to the Board Resolution dated passed at the Meeting of the Board of Directors.

Signed under the common seal of the Company / Signed by:

Director: | Director/CS:

Date:

MCA Portal — Authorized Signatory

For filing forms on the MCA V3 portal: (a) the authorized person must have a valid DSC (Class 2/3 Digital Signature Certificate), (b) the DSC must be registered on the MCA portal, (c) for director filings: the director's DIN must be active and DSC linked, (d) for CS filings: the CS's membership number and DSC must be registered, (e) for authorized signatory (non-director/CS): a Board Resolution authorizing the person must be uploaded on the MCA portal. The authorized signatory signs each form using their DSC — the MCA system validates the DSC before accepting the filing.

PoA for Property Transactions

When a company buys/sells/leases property: the Board authorizes a specific director/employee to execute the deed. The PoA or Board Resolution is presented to the Sub-Registrar along with: (a) certified copy of the Board Resolution, (b) the PoA (if separately executed), (c) the authorized person's ID proof, (d) the company's COI and MOA/AOA. The Sub-Registrar verifies the authority before registering the deed. The authorized person signs: "For and on behalf of " or "as Attorney of vide Board Resolution dated ."

Duration and Revocation

A corporate PoA remains valid until: (a) revoked by a subsequent Board Resolution, (b) the authorized person leaves the company (resignation/termination), (c) the company is wound up, (d) the specific purpose is completed. Revocation: (a) pass a Board Resolution revoking the PoA, (b) notify all parties who dealt with the attorney (banks, Sub-Registrar, MCA), (c) if the PoA was registered: register the revocation at the same Sub-Registrar's office. The company should maintain a register of all PoAs issued and their status.