Section 38: [ Simplified Proforma for Incorporating Company Electronically (SPICe). [Substituted by Notification No. G.S.R. 1184(E), dated 29.12.2016 (31.3.2014).]

Q: What does Section 38 of The Companies (Incorporation) Rules, 2014 (TCIR) deal with?

Section 38 TCIR pertains to "[ Simplified Proforma for Incorporating Company Electronically (SPICe). [Substituted by Notification No. G.S.R. 1184(E), dated 29.12.2016 (31.3.2014).]". It is part of the The Companies (Incorporation) Rules, 2014, a legislation enacted by the Parliament of India. Section 38 of The Companies (Incorporation) Rules, 2014 (TCIR) governs [ Simplified Proforma for Incorporating Company Electronically (SPICe). [Substituted by Notification No. G.S.R. 1184(E), dated 29.12.2016 (31.3.2014).]. As verified on 19 May 2026.

Q: Is Section 38 TCIR still in force?

Yes, Section 38 of the The Companies (Incorporation) Rules, 2014 is currently in force across the Republic of India.

Q: What is धारा 38 TCIR?

धारा 38 TCIR is the Devanagari Hindi reference for Section 38 of the The Companies (Incorporation) Rules, 2014. Section 38 of The Companies (Incorporation) Rules, 2014 (TCIR) governs [ Simplified Proforma for Incorporating Company Electronically (SPICe). [Substituted by Notification No. G.S.R. 1184(E), dated 29.12.2016 (31.3.2014).]. As verified on 19 May 2026.

Q: What is Dhara 38 TCIR?

Dhara 38 TCIR is the Roman Hindi reference for Section 38 of the The Companies (Incorporation) Rules, 2014. "Dhara" means "Section" in Hindi. Section 38 of The Companies (Incorporation) Rules, 2014 (TCIR) governs [ Simplified Proforma for Incorporating Company Electronically (SPICe). [Substituted by Notification No. G.S.R. 1184(E), dated 29.12.2016 (31.3.2014).]. As verified on 19 May 2026.

Q: How to cite Section 38 of The Companies (Incorporation) Rules, 2014?

Cite as: "Section 38, The Companies (Incorporation) Rules, 2014 (TCIR)" in legal briefs. For academic writing, use the BlueBook format: The Companies (Incorporation) Rules, 2014, § 38 (India).

Law on Tips Editorial Board

(1)

The application for incorporation of a company under this rule shall be in FORM No. INC-32 (SPICe) alongwith e-Memorandum of Association (e-MOA) in Form No. INC-33 and e-Articles of Association (e-AOA) in Form No. INC-34.

Provided that in case of incorporation of a company falling under section 8 of the Act, FORM No. INC-32 (SPICe) shall be filed along with FORM No. INC-13 (Memorandum of Association) and FORM No. INC-31 (Articles of Association) as attachments.

[Provided further that in case of incorporation of a company having more than seven subscribers or where any of the subscriber to the MOA/AOA is signing at a place outside India, MOA/AOA shall be filed with INC-32 (SPICe) in the respective formats as specified in Table A to J in Schedule I without filing form INC-33 and INC-34.]

(2)

For the purposes of sub-rule (1), the application for allotment of Director Identification Number upto three Directors, reservation of a name, incorporation of company and appointment of Directors of the proposed for One Person Company, private company, public company and a company falling under section 8 of the Act, shall be filed in FORM No. INC- 32 (SPICe), with the Registrar, within whose jurisdiction the registered office of the company is proposed to be situated along with the fee of rupees five hundred in addition to the registration fee as specified in the Companies (Registration of Offices and Fees) Rules, 2014:

Provided that where an applicant has applied for reservation of a name under Rule 9 and which has been approved therein, he may fill the reserved name as proposed name of the company.

[Provided further that in case of companies incorporated, with effect from the 26th day of January, 2018 with a nominal capital of less than or [equal to rupees fifteen lakhs] [Inserted by Notification No. G.S.R. 49(E), dated 20.1.2018 (31.3.2014).] or in respect of companies not having a share capital whose number of members as stated in the articles of association does not exceed twenty, fee on INC-32 (SPICEe) shall not be applicable.]

(3)

For the purposes of filing SPICe Form, the particulars of maximum of three directors shall be allowed to be filled in FORM No. INC-32 (SPICe), and allotment of Director Identification Number of maximum of three proposed directors shall be permitted in FORM No. INC-32 (SPICe) in case of proposed directors not having approved Director Identification Number.

(4)

The promoter or applicant of the proposed company shall propose only one name in FORM No. INC-32 (SPICe).

(5)

The promoter or applicant of the proposed company shall prepare Memorandum of Association (e-MoA) in FORM No. INC-33 and Articles of Association (e-AoA) in FORM No. INC-34, in accordance with rule 13.

Provided that the subscribers and witness or witnesses shall affix their digital signatures to the e-MoA and e-AoA.

(6)

For incorporation using application as provided in this rule, provisions of the sub-clause (i) of sub-section (5) of section 4 of the Act, rule 9, and clause (a) of sub-rule (1) of rule 16 to the extent of affixing recent photograph shall not apply.

(7)

A company using the provisions of this rule may furnish verification of its registered office under sub-section (2) of section 12 of the Act by filing FORM No. INC-32 (SPICe) in which case the company shall attach along with such FORM No. INC-32 (SPICe), any of the documents referred to in sub-rule (2) of rule 25.

(8)

FORM No. INC-22 shall not be required to be filed in case the proposed company maintains its registered office at the given correspondence address.

(9)

(a) Where the Registrar, on examining FORM No. INC-32 (SPICe), finds that it is necessary to call for further information or finds such application or document to be defective or incomplete in any respect, he shall give intimation to the applicant to remove the defects and re-submit the e-form within fifteen days from the date of such intimation given by the Registrar.

(b) After the resubmission of the document, if the registrar still finds that the document is defective or incomplete in any respect, he shall give one more opportunity of fifteen days to remove such defects or deficiencies.

(10)

The Certificate of Incorporation of company shall be issued by the Registrar in Form No. INC-11.]