SPICe+ (INC-32): the company incorporation form

In short

SPICe+ (INC-32) is the web form through which a company is incorporated on the MCA V3 portal. Part A reserves the name; Part B carries the incorporation, with the electronic memorandum (INC-33), articles (INC-34) and AGILE-PRO-S (INC-35), and applies for DIN, PAN and TAN in the same filing.

The two parts

Part A reserves the name. It can be filed on its own, or together with Part B.
Part B carries the incorporation: the registered office, the subscribers and directors, the share capital, and the linked forms.

Linked forms

e-MoA (INC-33) and e-AoA (INC-34), the memorandum and articles
AGILE-PRO-S (INC-35), for GSTIN where needed, EPFO and ESIC registration, a bank account and, in some States, professional tax
PAN and TAN are applied for through the form itself

Documents

For each subscriber and director: PAN, identity and address proof, a photograph and a DSC. For the registered office: a recent utility bill and the owner's no-objection letter, with the rent agreement where the premises are rented.

Fees

The MCA filing fee depends on the authorised capital, and stamp duty on the memorandum and articles depends on the State. For Bengaluru, stamp duty is paid under the Karnataka Stamp Act through the form.

After incorporation

The first auditor within 30 days, share certificates, and the declaration of commencement of business in INC-20A within 180 days.

Frequently asked questions

DINs for up to three proposed directors are applied for through the form itself.

Yes. Part A can be filed alone to reserve the name first, or together with Part B.

GSTIN can be applied for through AGILE-PRO-S, which is filed with SPICe+.

Sources

General information on the law as on 07 November 2026, not advice on any particular matter. Check the current MCA form and instruction kit before filing.