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Company Registration · FY 2025-26

Private Limited Company
Registration, Online via SPICe+

What a Pvt Ltd company needs to register — 2 directors, no minimum capital, DIN + DSC and the MCA SPICe+ form — the real cost, documents, timeline and the annual compliance that follows.

Updated for FY 2025-26 CA/CS Reviewed MCA SPICe+ Process
2Min. directors
NilMin. paid-up capital
10-15Days to incorporate
~25%Effective tax (115BAA)
Quick Answer

A Private Limited Company is registered online through the MCA SPICe+ (INC-32) form. You need a minimum of 2 directors and 2 shareholders (they can be the same people), a unique name, a registered office and no minimum paid-up capital (removed in 2015). Each director needs a DSC and gets a DIN allotted inside SPICe+. Government fee is roughly Rs 0-6,000 (capital-linked); with professional help the all-in cost is about Rs 7,000-25,000 and the Certificate of Incorporation (with company PAN & TAN) is usually issued in 10-15 working days.

Min. directors 2
Min. capital None
MCA form SPICe+
Timeline 10-15 days
SPICe+ is one integrated web form

SPICe+ (Part A name reservation + Part B incorporation) bundles name approval, DIN allotment, PAN, TAN, and — via the linked AGILE-PRO-S form — EPFO, ESIC, profession tax and an optional bank account and GSTIN, so a company is incorporated and tax-ready in a single filing on the mca.gov.in portal.

Choose a structure

Pvt Ltd vs LLP vs OPC vs Sole Proprietorship

The right entity depends on ownership, liability, funding plans and compliance appetite. Pvt Ltd suits startups raising equity; a LLP or OPC may fit smaller or single-owner setups.

ParameterPvt LtdLLPOPCSole Prop
Minimum members2 dir + 2 shr2 partners1 dir + 1 nominee1 owner
Limited liabilityYesYesYesNo
Foreign investment (FDI)YesYes (conditions)NoNo
Equity funding (VC/PE)Best suitedDifficultNot suitableNot suitable
Statutory auditAlwaysTurnover-basedAlwaysOnly if 44AB
Base tax rate22% (115BAA)30%22-25%Slab rate

Company effective rate under Sec 115BAA is ~25.17% incl. 10% surcharge & 4% cess. Rates as per Income-tax Act; verify current provisions before opting.

Before you file

Documents & Eligibility for Pvt Ltd Registration

Every director and shareholder must furnish identity and address proof; the registered office needs recent address proof plus an owner NOC. You can use a home address as the registered office.

  • PAN card of every director & shareholder
  • Aadhaar card of every director
  • Passport (mandatory for foreign nationals/NRIs)
  • Passport-size photo, email & mobile of each director
  • Latest bank statement / utility bill (address proof)
  • Registered office proof — electricity bill not older than 2 months
  • NOC from the property owner (if premises are rented)
  • Rent agreement (for rented office)
  • Proposed company names (2-3 options, MCA compliant)
  • Details of authorized & paid-up capital and shareholding
No minimum capital — but pick the name carefully

There is no minimum paid-up capital, so even Rs 10,000 works. The bigger hurdle is the name: it must be unique, not identical or too similar to an existing company/LLP or a registered trademark, and must not use restricted words. Run a company name availability check before filing to avoid rejection and re-fee.

Not sure your name will pass MCA and trademark screening?

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Step by step

The Pvt Ltd Registration Process

Get DSCDigital Signature for each director
Reserve nameSPICe+ Part A (or with Part B)
Draft MoA & AoAeMoA (INC-33) + eAoA (INC-34)
File SPICe+Part B + AGILE-PRO-S, pay fee
Get CoIIncorporation + PAN + TAN

DIN for first directors is allotted inside SPICe+ — no separate DIN application is needed. After incorporation, open the company bank account and complete the commencement-of-business filing (Form INC-20A) within 180 days.

Cost headTypical rangeNotes
MCA government feeRs 0-6,000Capital-linked; nil filing fee up to Rs 15L authorized capital in many states
Stamp duty (MoA/AoA)State-basedVaries by state & authorized capital
DSC (2 directors)Rs 1,500-2,000Class-3 DSC, valid 2 years
Professional fee (CA/CS)Rs 5,000-15,000Drafting, filing & end-to-end handling
All-in totalRs 7,000-25,000Depends on capital, state & add-ons

Beware sites quoting a flat government fee — MCA fee is capital-slab based and stamp duty is state-specific.

Startup India + Section 80-IAC tax holiday

A newly incorporated Pvt Ltd can seek DPIIT Startup India recognition, and an eligible startup can claim a 100% tax holiday for 3 consecutive years out of 10 under Section 80-IAC. The eligibility window (date of incorporation) has been extended in recent Budgets — confirm the current cut-off before relying on it.

After incorporation

Annual Compliance for a Private Limited Company

A Pvt Ltd carries the heaviest compliance of the common structures — a statutory audit is mandatory every year regardless of turnover, plus ROC and income-tax filings. Missing these attracts daily penalties and can disqualify directors.

FilingFormWhen
Auditor appointmentADT-1Within 15 days of first AGM
Financial statementsAOC-4Within 30 days of AGM
Annual returnMGT-7 / MGT-7AWithin 60 days of AGM
Director KYCDIR-3 KYCBy 30 June, once every 3 FYs
Commencement of businessINC-20AWithin 180 days of incorporation
Income-tax returnITR-6By the company due date (audit case)

MGT-7A is the abridged annual return for OPCs and small companies. Dates follow the AGM/financial year; verify the current year deadlines.

Choose Pvt Ltd if

  • You plan to raise equity from VCs, angels or investors
  • You want limited liability and a distinct legal identity
  • You need FDI or ESOPs for employees
  • Credibility with banks, clients and vendors matters

Reconsider if

  • You are a solo owner with no funding plans (consider OPC/proprietorship)
  • You want minimal compliance and cost
  • Your revenue is small and audit cost outweighs the benefit
  • A LLP's lighter compliance suits your professional practice

Want your ROC, audit and ITR handled after incorporation?

See annual compliance →
Government sourcesIncorporation & forms: mca.gov.in (SPICe+ / INC-32) · Companies Act, 2013 & Companies (Incorporation) Rules, 2014 · DPIIT Startup India: startupindia.gov.in · Company tax rates: Sections 115BAA / 115BAB, Income-tax Act — incometax.gov.in
People also ask

Pvt Ltd Registration — Frequently Asked Questions

Cost & Timeline
What is the cost of private limited company registration in India?
The all-in cost is roughly Rs 7,000-25,000. It splits into the MCA government fee (about Rs 0-6,000, based on authorized capital — nil filing fee up to Rs 15 lakh authorized capital in many states), state stamp duty on the MoA/AoA, DSC for two directors (Rs 1,500-2,000) and the professional fee for drafting and filing (Rs 5,000-15,000). The exact figure depends on your capital, state and any add-ons like GST or trademark.
How long does it take to register a private limited company?
Typically 10-15 working days end to end: DSC 1-2 days, name approval via SPICe+ Part A 1-3 days, drafting MoA/AoA and the SPICe+ Part B filing a few days, and MCA processing 3-7 working days. Timelines are faster when directors' Aadhaar and PAN are pre-verified and the chosen name is clearly available.
Is there any minimum paid-up capital for a Pvt Ltd company?
No. The minimum paid-up capital requirement was removed by the Companies (Amendment) Act, 2015. You can register a private limited company with any amount — even Rs 10,000 of paid-up capital. Authorized capital (on which the government fee is charged) is commonly kept at Rs 1 lakh and can be increased later by a board resolution and MCA filing.
Requirements
How many directors and shareholders are needed for a Pvt Ltd?
A minimum of 2 directors and 2 shareholders, and a maximum of 200 shareholders. The same two people can act as both directors and shareholders. At least one director must be resident in India (stayed 182 days or more in the previous year). Directors need a valid DSC; DIN is allotted automatically inside the SPICe+ form.
What are the documents required for Pvt Ltd company registration?
For each director/shareholder: PAN, Aadhaar, a passport-size photo, email and mobile (passport is mandatory for foreign nationals/NRIs). For the registered office: address proof such as an electricity bill or bank statement not older than 2 months, plus a No-Objection Certificate from the owner and a rent agreement if the premises are rented. You also need 2-3 proposed names and the capital/shareholding details.
Can I register a private limited company from my home address?
Yes. A residential address can be used as the registered office. Provide a utility bill or bank statement as address proof and a No-Objection Certificate from the property owner (yourself, your parents or your landlord). The registered office appears on MCA records and official documents, and you can change it after incorporation by filing the relevant form.
What is a DSC and DIN, and do I apply for them separately?
A DSC (Digital Signature Certificate) is a Class-3 electronic signature used to sign the incorporation forms — you obtain it first for each director. A DIN (Director Identification Number) uniquely identifies a director; for the first directors of a new company it is allotted automatically inside the SPICe+ form, so no separate DIN application is required. Existing DIN holders simply quote their number.
Process
What is the SPICe+ form?
SPICe+ (INC-32) is the MCA's integrated web form for company incorporation. Part A reserves the name and Part B handles incorporation, DIN allotment, PAN and TAN. It links to eMoA (INC-33), eAoA (INC-34) and the AGILE-PRO-S form for EPFO, ESIC, profession tax, GSTIN and an optional bank account — so a company is incorporated and largely tax-ready in a single application.
What is Form INC-20A and why does it matter?
INC-20A is the declaration for commencement of business. A company with share capital must file it within 180 days of incorporation, confirming that shareholders have paid their subscribed capital and the registered office is verified. Until it is filed the company cannot start business or borrow, and non-filing attracts penalties and can lead to the company being struck off.
Compliance
What annual compliance does a Pvt Ltd company have?
Key annual filings are ADT-1 (auditor appointment), AOC-4 (financial statements, within 30 days of the AGM), MGT-7/MGT-7A (annual return, within 60 days of the AGM), DIR-3 KYC for every director by 30 June once every three financial years, and the income-tax return in ITR-6. A statutory audit is mandatory every year regardless of turnover, and a tax audit under Section 44AB applies if turnover crosses the threshold. Board meetings and an AGM must also be held.
Is audit mandatory for a private limited company?
Yes. Every private limited company must have its accounts audited by a Chartered Accountant each year under the Companies Act, 2013 — the statutory audit applies regardless of turnover or profit, even for a dormant or zero-revenue company. Separately, a tax audit under Section 44AB of the Income-tax Act is triggered only when business turnover exceeds the prescribed limit.
What is the tax rate for a private limited company?
A domestic company can opt for the concessional 22% rate under Section 115BAA (effective ~25.17% including 10% surcharge and 4% cess) by forgoing most exemptions. A new manufacturing company incorporated within the notified window may opt for 15% under Section 115BAB. Otherwise the normal rate is 25% (turnover up to the MSME limit) or 30%. Confirm the current provisions and windows before opting, as they change with Finance Acts.
Can a Pvt Ltd company claim the Section 80-IAC startup tax holiday?
Yes, if it obtains DPIIT Startup India recognition and meets the conditions — incorporated as a private limited company or LLP within the eligibility window, turnover within the prescribed limit, and working on innovation or scalable business. An eligible startup can claim a 100% deduction of profits for 3 consecutive years out of its first 10 under Section 80-IAC. The incorporation cut-off date has been extended by recent Budgets, so verify it before relying on the benefit.
Choosing
Pvt Ltd or LLP — which should I choose?
Choose a Pvt Ltd if you plan to raise equity funding, issue ESOPs or attract FDI — investors prefer the share-based structure. Choose an LLP for a professional or services practice that wants limited liability with lighter compliance and no mandatory audit below the turnover threshold. LLPs cannot easily raise venture capital, while Pvt Ltd companies carry mandatory annual audit and heavier ROC filings.
Can a single person register a private limited company?
No — a Pvt Ltd needs at least 2 shareholders. A single founder who wants a corporate structure with limited liability can register a One Person Company (OPC) instead, which needs one member and one nominee. An OPC can later be converted into a private limited company as the business grows and takes on more shareholders.
Can foreign nationals or NRIs be directors or shareholders?
Yes. Foreign nationals and NRIs can be directors and shareholders in an Indian private limited company, and 100% FDI is allowed under the automatic route in most sectors. The company must still have at least one resident Indian director, and foreign directors need a valid passport (apostilled/notarised) for KYC. Sector-specific FDI caps and RBI reporting apply.
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