SPICe 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.
SPICe+ replaced the old multi-form incorporation process with one integrated web form. It has two parts doing quite different jobs.
Part A reserves a name. Part B incorporates the company.
You can file them together, or file Part A first, get the name approved, and come back for Part B within the reservation window. Which you choose depends entirely on how confident you are about the name — and there's a real trade-off, covered below.
Part A — two proposed names, one resubmission, 20 days validity, ₹1,000. Part B (INC-32) — the incorporation itself, plus PAN, TAN, up to three DINs, GSTIN, EPFO, ESIC and a bank account. MCA fee is nil up to ₹15 lakh authorised capital. State stamp duty is the real cost.
Part A — reserving the name
| Purpose | Reserve a company name |
| Names proposed | Up to two |
| Resubmission | One permitted |
| Validity if approved | 20 days from approval |
| Fee | ₹1,000 |
What you enter: the type of company (private, public, OPC, producer, Section 8, Nidhi, IFSC); the class (limited by shares, by guarantee, unlimited); the category and sub-category; the NIC code for the main division of activity; a short description of the main objects; and the proposed names, with reasons where a name resembles an existing name or trade mark.
Attach only where relevant: an NOC from the trade mark owner; an NOC from an existing company where there's a common promoter; a sectoral regulator's approval for a regulated word (Bank, Insurance, Stock Exchange, Mutual Fund, Venture Capital, Asset Management, Nidhi, Chit Fund); or a board resolution where the name derives from a group entity.
The name has to clear two statutory tests — not identical to or too nearly resembling an existing name or registered trade mark, and not undesirable in the Central Government's opinion. How names actually get rejected →
Part B — incorporating the company
| Purpose | Incorporate, and obtain PAN, TAN, DIN, GSTIN, EPFO, ESIC and a bank account |
| Form | INC-32 |
| Linked forms | INC-33 (eMoA), INC-34 (eAoA), INC-35 (AGILE-PRO-S), INC-9 |
| DINs allotted | Up to three proposed directors without an existing DIN |
What you enter: the registered office and correspondence address; subscribers — name, address, PAN, nationality, occupation, shares subscribed, and whether they're also a director; directors, with DIN where held; the capital structure — authorised and subscribed capital, share numbers, face value; particulars of the proposed company; the PAN and TAN application details, which auto-populate from the registered office; and the professional certification with the DSC of a practising CA, CS, CMA or Advocate.
Attach: registered office proof (utility bill not older than two months, ownership proof or registered rent deed, and the owner's NOC); identity and address proof for each subscriber and director; DIR-2 consent from each proposed director; INC-9 declarations; a body corporate subscriber's board resolution, apostilled where foreign; INC-12 and INC-13 for a Section 8 company; and INC-3 nominee consent for an OPC.
The linked forms
| Form | What it is | What it does |
|---|---|---|
| INC-33 | eMoA | The electronic Memorandum — six clauses and the witnessed subscriber sheet |
| INC-34 | eAoA | The electronic Articles — Table F with modifications, plus the three Section 2(68) restrictions for a private company |
| INC-35 | AGILE-PRO-S | GSTIN (optional), EPFO, ESIC, Profession tax (Maharashtra and Karnataka), Bank account, Shops and Establishment |
| INC-9 | Declaration | By subscribers and first directors |
For a Section 8 company, the eMoA is INC-13, not INC-33, and the licence application is INC-12 — both travel with Part B.
What goes in the MOA and AOA →
Together or separately?
File Part A first if:
- the proposed name is close to an existing name or a trade mark;
- the name contains a regulated word needing an NOC;
- you want to lock the name while the founders finalise the capital structure and the office paperwork.
File both together if:
- the name is clearly distinctive and unlikely to be objected to;
- all your documents — office proof, DSCs, subscriber details — are already in hand;
- speed matters more than the risk.
The trade-off is worth stating plainly. Filing together saves a cycle if the name clears. But a name rejection sends the entire application back for resubmission, not just the name — so you lose more when it goes wrong. For a distinctive coined name, file together. For anything remotely close to an existing mark, do Part A first.
What it costs
| Item | Fee |
|---|---|
| Part A name reservation | ₹1,000 |
| SPICe+ Part B, authorised capital up to ₹15 lakh | Nil |
| Part B above ₹15 lakh | Per the Fees Rules slab |
| eMoA and eAoA | Nil up to ₹15 lakh; slab thereafter |
| Stamp duty on MOA, AoA and INC-32 | State rates — the largest variable in the total |
| PAN and TAN | Nominal, collected in the flow |
| DSC | ₹1,000–₹2,000 per person, to the Certifying Authority |
The headline "nil MCA fee" is real. The actual cost of incorporating is State stamp duty plus your professional's fee, and stamp duty varies enormously by State.
Key takeaways
- Part A reserves, Part B incorporates. You can't do Part B without a reserved name.
- 20 days validity on an approved name for a new company.
- Up to three DINs through SPICe+. Anyone else needs one already.
- A name rejection resubmits the whole application when filed together.
- Utility bill under two months is applied strictly.
- MCA fee is nil up to ₹15 lakh. Stamp duty is the real number.
Read next
- Private Limited Company Registration: SPICe+ Step-by-Step
- Company Name Reservation: Rules and Rejection Grounds
- MOA and AOA: What They Are and How to Alter Them
- DIN: How to Apply, Surrender and Keep It Active
Disclaimer: MCA portal forms, fees and behaviour change frequently. Positions stated as on 4 September 2026 — verify on mca.gov.in before filing.