Business compliance keeping you awake?
Cleartax's wide range of compliance services is here for you
Explore Now

SPICe form (Simplified Proforma for Incorporating a Company Electronically)

Updated on: Oct 12th, 2021


7 min read

The Ministry of Corporate Affairs (MCA), recently introduced SPICe form or Form INC-32 that helps incorporate a company with a single application for reservation of name, incorporation of a new company and/or application for allotment of DIN.

What is SPICe?

SPICe (Simplified Proforma for Incorporating a Company Electronically) is a comprehensive form through which an application for:

  • Name reservation
  • Incorporation of a company
  • Allotment of DIN
  • Application for PAN/TAN

can be made on a fast track mode.

Who can file the SPICe form?

The following types of companies can be incorporated using the SPICe form:

  • Part I Company
  • Producer Company
  • Section 8
  • New Company(Others)

When to file the SPICe form?

The SPICe form needs to be filed by the companies before the incorporation of the company.

Process of filling the form

  1. The topmost field refers to approval being obtained from the registrar of companies for the name of the company. If the approval is already obtained details of SRN of RUN(Reserve Unique Name) have to be provided. On filling the SRN, entity type will get pre-filled.RUN is a service used for reserving a name for a new company or for change of name of an existing company.
  2. Field [1(a to f)]: Details of the type of company shall be selected from the options below:
    On selection of option Part I LLP to company another filed for LLPIN appears which shall be pre-filled incase SRN of RUN is mentioned. If not, an active LLPIN(Limited Liability Partnership Identification Number) has to be entered. The class, category and sub-category of the company should be selected from the options provided in the form. Selection of whether the company is an IFSC company and whether formed with share capital or without share capital has to be indicated. In case SRN of RUN is entered the above details will be pre-filled based on table given in Annexure D.
  3. Field [2(a & b)]: Main division of industrial activity has to be provided as per the Annexure A. Details of article entrenchment and the article number should be provided. Ensure the same matches SPICe AOA or the AOA attached. There is no SL No 3 and SL No 7 in the form.
  4. Field [4(a,b & c)]: Correspondence address shall be the mailing address of the company until the time the registered office is established. A valid email id should be entered as all important communication is sent through the mail. The option of whether the address of correspondence is the address of the registered office of the company has to be selected. If yes copy of address proof and utility bills for 2 months have to be enclosed. If no, the company shall establish its registered office within 15 days of approval and intimate the registrar within 30 days of incorporation. The name of the office of ROC should be selected on the basis of the state mentioned in the correspondence address.
  5. Field[(5(a)]: Particulars of the proposed/approved name have to be entered. In case the name is already approved via RUN this field will be pre-filled on the basis of the SRN entered.
  6. Field [6(a)]:
First RowThe total number of first subscribers(individual+non-individual) has to be entered based on which the blocks to enter the name and the DIN will appear. Other than non-individual subscribers each category of subscribers are divided into two classes- with DIN and without DIN.
Second RowThe number of non-individual first subscribers have to be entered based on which blocks will be generated for entering the particulars[Field 6(b)]
Third RowThe number of individual first subscribers cum directors should be entered. The block for filling the particulars will be generated.[Field 6(d)].On the basis of the difference of [ First Row- (second row + third row)] the field of particulars of individual first subscribers (other than subscriber cum director) having DIN and not having DIN will be generated.[Field 6(c)]
Fourth RowThe total number of proposed directors in the company should be entered which should include the subscribers who are proposed to be directors. On the basis of the difference of [Fourth Row- Third row] the field of particulars of directors(other than first subscribers) having DIN and not having DIN will be generated.[6(e)]

7. Field[8(a&b)]: State/Union Territory in respect of which stamp duty is paid will be pre-filled based on the address stated. The mode of payment of stamp duty shall be stated. The option “No” can be selected only if it is not mandatory for the particular state/union territory and option “not applicable” can be selected only if the stamp duty is Nil after taking into consideration all the documents. Further, details of stamp duty paid/to be paid shall be entered in detail.

8. Field [9]: Information pertaining to PAN and TAN should be filled. The source of income should be selected if the application is to be made through e-biz service. If the source of income selected is Income from business/profession the appropriate code shall be entered.

9. Field[10]: If employer registration has to applied through e-biz service details of the type of unit, nature of work and the sub-category of work should be filled in.

10. Field[11 to 15]: Applicability of Employees Provident Fund and Miscellaneous Provisions Act 1952, number of employees to be covered under the Employee Provident Fund Act and number of employees earning less than INR 15000 employed directly/through a contractor covered under Employees State Insurance Act should be mentioned. If there is a need for Importer Exporter code the same should be mentioned. The proposed amount of the investments should be mentioned on a line to line basis.

11. Memorandum of Association, Articles of Association and Declaration by first subscribers and directors have to be attached to the form.

12. The declaration section consists of a declaration to be made by the authorised director affirming the requirements of the Companies Act 2013 has been complied with. A professional in the capacity of a Chartered Accountant/Company Secretary/Cost Accountant/Advocate should digitally sign the form and mention the membership number and certificate of practice number.

13. The Eform should be digitally signed by the proposed director and he/she shall mention the DIN/PAN number.

14. The fees applicable for filing can be obtained by clicking here.

For further details click here.

inline CTA
Get an expert at affordable price
For ITR, GST returns, Company Registration, Trademark Registration, GST Registration

Quick Summary

SPICe form or Form INC-32 introduced by MCA simplifies company incorporation process allowing single application for name reservation, DIN allotment, and more. Companies seeking incorporation can file the form before setting up. This form requires information on company type, industrial activity, subscriber details, stamp duty payment, PAN/TAN data, and more, to be digitally signed by directed and a professional.

Was this summary helpful?


Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use


ISO 27001

Data Center


SSL Certified Site

128-bit encryption