The law
Companies Act 2013, Sec 3(1)(b)
A private company can be formed by two or more persons for a lawful purposeSource
Companies Act 2013, Sec 4(4) and 4(5)
Name reservation on application and fee; name held for 20 days from approval for a new company; wrong information can mean cancellation and penalty up to ₹1,00,000Source
Companies Act 2013, Sec 7(1) to 7(6)
Documents filed for incorporation (MoA, AoA, declarations by professional and by subscribers and first directors, director particulars and consent); false information attracts action under Sec 447Source
Companies (Incorporation) Rules 2014, Rule 9 and Rule 9A
Name reserved through SPICe+ (INC-32); defects can be fixed within 15 days; reservation can be extended on payment of feeSource
Companies (Incorporation) Rules 2014, Rule 38
SPICe+ procedure: DIN for up to three proposed directors, e-MoA in INC-33 and e-AoA in INC-34, INC-22 not needed if registered office is the correspondence address, resubmission within 15 days and not more than 30 days in totalSource
Companies (Incorporation) Rules 2014, Rule 38A (as amended by G.S.R. 392(E), 7 June 2021)
AGILE-PRO-S (INC-35) is filed with SPICe+ for GSTIN, EPFO, ESIC, Profession Tax, bank account and Shops and Establishment registrationSource
Government fee
Name reservation ₹1,000 under Sec 4(4) read with the Companies (Registration Offices and Fees) Rules 2014 (https://ca2013.com/rule-12-companies-registration-offices-and-fees-rules-2014/). No incorporation fee for companies with authorised capital up to ₹15,00,000 under MCA notification dated 06.03.2019 (https://pib.gov.in/PressReleasePage.aspx?PRID=1656755); above that, registration fee by authorised capital slab in the Annexure to the Fees Rules. State stamp duty on MoA and AoA is auto-calculated by state in SPICe+ Part B and is non-refundable (https://learn.quicko.com/spice-plus-form-overview?amp, https://razorpay.com/rize/blogs/mca-spice-plus-faqs). Optional name extension under Rule 9A: ₹1,000 to extend to 40 days, ₹2,000 to extend to 60 days (https://ca2013.com/rule-9-companies-incorporation-rules-2014/).