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Rule 8 of the Companies (Incorporation) Rules, 2014: when a proposed company name resembles too nearly the name of an existing company, with the twelve comparison tests

A name applied for is deemed to resemble too nearly an existing company's name if, and only if, the names are the same once the matters in rule 8(2)(a) to (l) are disregarded. The...

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Published
October 3, 2026
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Last updated: October 2026Verified against: Government sources

Rule 8 answers one question: when is a proposed company name "too nearly" the name of an existing company? The test is narrow. A name resembles too nearly "if, and only if" the two names are the same after twelve listed matters are disregarded. The rule gives illustrations for each matter, and a proviso lets an existing company's Board resolution restore five of the tests.

This article is as amended up to G.S.R. 579(E) dated 26 August 2025 (rule text per the MCA e-book to G.S.R. 411(E) of 16 July 2024; later notifications substitute forms only). Rule 8 in its current form was substituted by the Companies (Incorporation) Fifth Amendment Rules, 2019 dated 10 May 2019. Later amendments should be checked. Founders choosing a name can start with our private limited company registration service.

Rule 8(1): the "same name" test

A name applied for is deemed to resemble too nearly the name of an existing company if, and only if, after comparing it with the existing name while disregarding the matters in sub-rule (2), the names are the same. Two names that differ in any matter not on the list are not caught by this rule. Whether the name is also barred for other reasons, such as the undesirable-name grounds, is a separate question; see our article on rule 8A.

Rule 8(2): the twelve matters to be disregarded

ClauseMatter disregardedThe rule's illustrations
(a)Words like Private, Pvt, Pvt., (P), OPC Pvt. Ltd., IFSC Limited, IFSC Pvt. Limited, Producer Limited, Limited, Unlimited, Ltd, Ltd., LLP, Limited Liability Partnership, company, & co, co., corporation, corp, corpn or groupNone printed
(b)Plural or singular form of words in one or both namesGreen Technology Ltd. is same as Greens Technology Ltd. and Greens Technologies Ltd.; Pratap Technology Ltd. is same as Prataps Technology Ltd. and Prataps Technologies Ltd.; SM Computers Ltd. is not same as SMS Computers Ltd.
(c)Type and case of letters, spacing, punctuation marks and special charactersABC Ltd. is same as A.B.C. Ltd. and A B C Ltd.; TeamWork Ltd. is same as Team@Work Ltd. and Team-Work Ltd.
(d)Use of different tensesAscend Solutions Ltd. is same as Ascended Solutions Ltd. and Ascending Solutions Ltd.; Speak English Solutions Limited is same as Spoken English Solutions Limited
(e)Different phonetic spellings, including misspelled words of an expressionChemtech Ltd. is same as Chemtec Ltd., Chemtek Ltd., Cemtech Ltd., Cemtek Ltd., Kemtech Ltd. and Kemtek Ltd.; Bee Kay Ltd is same as BK Ltd, Be Kay Ltd., B Kay Ltd., Bee K Ltd., B.K. Ltd. and Beee Kay Ltd.
(f)A host name such as "www" or a domain extension such as net, org, dot or comUltra Solutions Ltd. is same as Ultrasolutions.com Ltd.; Supreme Ultra Solutions Ltd. is not the same as Ultrasolutions.com Ltd.
(g)The order of wordsRavi Builders and Contractors Ltd. is same as Ravi Contractors and Builders Ltd.; not the same as Ravi Shankar Builders and Contractors Limited
(h)Use of the definite or indefinite articleCongenial Tours Ltd. is same as A Congenial Tours Ltd. and The Congenial Tours Ltd.; Isha Industries Limited is not the same as Anisha Industries Limited
(i)A slight variation in spelling, including a grammatical variationColor Technologies Ltd. is same as Colour Technologies Ltd.; Disc Solutions Ltd. is same as Disk Solutions Ltd. but not the same as Disco Solutions Ltd.
(j)Complete translation or transliteration, and not part thereof, of an existing name in Hindi or EnglishNational Electricity Corporation Ltd. is same as Rashtriya Vidyut Nigam Ltd.; Hike Construction Ltd. is not the same as Hike Nirman Ltd.
(k)Addition of a place name to an existing name that does not contain a place nameIf Salvage Technologies Ltd. exists, it is same as Salvage Technologies Delhi Ltd and Salvage Delhi Technologies Ltd.; Retro Pharmaceuticals Ranchi Ltd. is not the same as Retro Pharmaceuticals Chennai Ltd.
(l)Addition, deletion or modification of numerals or expressions denoting numerals, unless the numeral represents a brandThunder Services Ltd is same as Thunder11 Services Ltd and OneThunder Services Ltd; Style Garments11 Ltd. is same as Style Garments Ltd and Style12 Garments Ltd.; One 11 Power Equipment Ltd is not the same as One Power Equipment Ltd, if One 11 represents a brand

How the test works in practice

Take the existing name and the proposed name, strip out everything on the list, and compare what is left. If what remains is identical, the names are the same and the proposed name is deemed to resemble too nearly. If something else differs, rule 8 does not treat the names as the same.

Example: Northwind Traders Private Limited exists. Promoters apply for "The Northwinds Traders Limited". Clause (a) removes the suffixes, clause (h) removes "The" and clause (b) ignores the plural. What remains is "Northwind Traders" against "Northwind Traders": the same. A name such as "Northwind Logistics Limited" differs in a word that is not on the list, so rule 8 would not call it the same.

A few illustrations are worth reading closely, because they show where the line sits:

  • Order of words (clause (g)): reversing words makes the names the same, but adding a word (Ravi Shankar) does not.
  • Articles (clause (h)): "A" or "The" is ignored, but "Anisha" and "Isha" are different words.
  • Translation (clause (j)): only a complete translation or transliteration counts; a half-translation does not.
  • Place names (clause (k)): adding a place to a name with no place name makes it the same, but two names with different places are not the same.
  • Numerals (clause (l)): numerals are ignored unless the numeral represents a brand.

The proviso: a no objection from the existing company

Clauses (f) to (h) and clauses (k) and (l) shall not be disregarded while comparing the names if a no objection by way of a Board resolution has been provided by an existing company. In effect, with the existing company's Board-resolution no objection, host names or domain extensions, word order, articles, added place names and numerals are given weight, which makes it easier for a proposed name to count as different. The proviso does not list clauses (a) to (e), (i) or (j), so the other tests are unaffected by an NOC.

Old rule 8

The e-book shows an earlier version of rule 8 in the amendment notes, with another list of tests. That is the old wording and not the rule today; ignore it.

Before you apply

  1. List the closest existing company names and strip them down using clauses (a) to (l).
  2. If a close name exists, consider whether the existing company's Board will pass an NOC for the proviso.
  3. Check the separate undesirable-name grounds, the words that need approval, and the reservation process in our rule 9 article before paying for filings.
  4. For how the name application and reservation works, see our guide on company name reservation rules.
  5. If a company later wants a different name, see how to change a company name and our article on rules 29 and 33A.

For the Act's provisions on names, read our section 4 guide.

Need help choosing a company name?

A name that fails the rule 8 test costs time and fees. TaxClue can run a structured name check against the rule before an application is made; see our private limited company registration page.

Key takeaways

  • A name resembles too nearly an existing name "if, and only if" the names are the same after disregarding the twelve matters in rule 8(2).
  • The twelve matters run from suffixes (a) to numerals (l).
  • A Board resolution NOC from the existing company restores weight to clauses (f) to (h), (k) and (l).
  • Examples in the rule show both "same" and "not the same" outcomes.
  • Rule 8 was substituted on 10 May 2019; the old version in the notes is not current.

Read next

Disclaimer: Based on the Companies Act, 2013 rules named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rule 8

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What does "resembles too nearly" mean under rule 8?

The names are the same after disregarding the matters in rule 8(2)(a) to (l).

Is "Pvt" or "Limited" part of the comparison?

No. Clause (a) disregards those words and similar suffixes, so they do not make two names different.

When in doubt, read the provision itself rather than a summary of it — including this one.

— TaxClue Compliance Desk

Rule 8: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The names are the same after disregarding the matters in rule 8(2)(a) to (l).

No. Clause (a) disregards those words and similar suffixes, so they do not make two names different.

Not under clause (g). Ravi Builders and Contractors Ltd. is the same as Ravi Contractors and Builders Ltd.

The proviso says clauses (f) to (h), (k) and (l) are not disregarded if an existing company has provided a no objection by Board resolution.

Yes under clause (l), unless the numeral represents a brand, as in One 11 Power Equipment Ltd.

No. Those are matters in rule 8A.