Statutory MCA & State Stamp Duty Regulations
Under the Ministry of Corporate Affairs (MCA) SPICe+ framework, official MCA form incorporation fees (Form INC-32) are zero-rated for companies with nominal Authorized Capital up to ₹15 Lakhs. Remaining Government levies are statutory and payable at actuals directly on the MCA portal:
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MCA Name Reservation (SPICe+ Part A): ₹1,000 statutory MCA reservation challan (valid for 20 days across Pan-India).
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State Stamp Duty on e-MOA & e-AOA: Varies by state and changes periodically as per the respective State Stamp Act and authorized share capital. Stamp duty typically ranges between ₹500 to ₹3,000+ depending on state jurisdiction (e.g. Haryana, Delhi, Uttar Pradesh, Maharashtra, Karnataka) and is paid directly via BharatKosh.
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PAN & TAN Processing: Nominal ₹131 statutory NSDL/UTIITSL fee for electronic and physical PAN/TAN card generation.
Statutory Capital Structuring & Tax Jurisdiction
Authorized and paid-up capital are customized as per corporate statutory law (Companies Act, 2013) and as per client requirements, with zero minimum paid-up capital statutory requirement:
Promoters can structure authorized and paid-up capital to suit their immediate business requirements (e.g. ₹1 Lakh, ₹5 Lakhs, or ₹10 Lakhs). This enables early-stage startups across Delhi NCR, Haryana, and Pan-India to keep initial stamp duty costs low while preserving equity flexibility for angel and venture fundraising.
Upon company PAN generation, the Income Tax Department designates your Assessing Officer (AO) jurisdiction based on the registered office address and CBDT statutory income/turnover parameters. Growing enterprises with returned income below statutory thresholds are routed to an Income Tax Officer (ITO) Ward, while high-turnover entities fall under Deputy/Assistant Commissioner (DCIT/ACIT) Circle scrutiny.