Change in
Business Structure

Convert sole proprietorship to One Person Company for separate legal identity.

• Separate legal identity achieved
• Limited liability protection
• SPICe+ incorporation filing
• Business assets transfer agreement

• PAN & Aadhaar of proprietor
• Business address proof
• Bank account statement
• Business transfer agreement

• Incorporate OPC via SPICe+ on MCA
• Draft business transfer agreement
• Transfer assets & liabilities to OPC
• Update GST, PAN & bank accounts

Convert OPC to Pvt Ltd when thresholds are exceeded or for funding.

• Mandatory conversion above ₹50L capital / ₹2Cr turnover
• Voluntary conversion also possible
• Minimum 2 directors & 2 shareholders
• Form INC-6 application

• OPC Certificate of Incorporation
• Existing MoA & AoA
• Nominee consent withdrawal
• Consent of new shareholders

• Pass board & special resolution
• File Form INC-6 on MCA portal
• Update MoA & AoA for private company structure
• Receive new Certificate of Incorporation

Convert Pvt Ltd to OPC for single-promoter businesses seeking simpler compliance.

• Eligible only if capital ≤₹50L & turnover ≤₹2Cr
• Special resolution required
• INC-6 conversion application
• Nominee appointment compulsory

• Certificate of Incorporation
• Latest audited financials
• Special resolution minutes
• Nominee consent letter

• Verify eligibility criteria
• Pass special resolution in EGM
• File INC-6 with ROC
• Receive updated Certificate of Incorporation

Convert LLP to Pvt Ltd under Section 366 for funding & corporate credibility.

• Section 366 application on MCA
• NOC from all secured creditors
• All LLP rights & liabilities transferred
• No capital gains tax on conversion

• LLP incorporation certificate
• LLP agreement
• Secured creditor NOC letters
• Consent of all designated partners

• Obtain NOC from secured creditors
• File Section 366 application on MCA
• Incorporate new company via SPICe+
• Transfer assets & update all registrations

Convert Pvt Ltd to LLP for reduced compliance & flexible structure.

• Tax-neutral under Section 47(xiiib)
• Form 18 & Form 3 filing
• No capital gains tax
• Pvt Ltd deregistration process

• Certificate of Incorporation
• Latest audited financials
• Shareholder NOC & consents
• LLP agreement draft

• Pass board & shareholder resolution
• File Form 18 on MCA portal
• Receive LLP incorporation certificate
• File Form 3 LLP agreement & wind up Pvt Ltd

Convert partnership to LLP with limited liability and separate legal identity.

• LLP incorporation on MCA
• Assets & liabilities transfer
• LLP agreement replacing partnership deed
• GST & PAN migration

• Partnership deed
• Partners PAN & Aadhaar
• Business address proof
• Balance sheet of the firm

• Incorporate LLP on MCA portal
• Draft LLP agreement
• Transfer partnership assets to LLP
• Update GST, PAN & bank accounts

Direct conversion to Pvt Ltd for corporate structure & funding.

• SPICe+ incorporation
• Business transfer agreement
• GST & compliance migration
• Partnership dissolution after transfer

• Partnership deed
• Partners PAN & Aadhaar
• Balance sheet of the firm
• Business transfer agreement draft

• Incorporate Pvt Ltd via SPICe+ on MCA
• Execute business transfer agreement
• Transfer assets from firm to company
• Dissolve partnership firm & update all registrations

Convert to Public Ltd for IPO preparation or broader public investment.

• Section 13/14 MoA & AoA alteration
• "Private" word removal from name
• Additional compliance requirements
• Minimum 7 shareholders needed

• Certificate of Incorporation
• Special resolution minutes
• Altered MoA & AoA
• Board & shareholder resolutions

• Pass special resolution for conversion
• Alter MoA & AoA under Section 13/14
• File MGT-14 & INC-27 with ROC
• Receive new CoI reflecting "Limited"

Convert Public Ltd to Pvt Ltd to reduce compliance burden.

• NCLT application required
• Special resolution & MoA alteration
• "Public" removed from name
• Reduced compliance post-conversion

• Certificate of Incorporation
• NCLT application & supporting documents
• Special resolution minutes
• Altered MoA & AoA

• Pass special resolution
• File application with NCLT for approval
• Receive NCLT order
• File INC-27 & update name to Private Limited

Convert existing NGO to Section 8 company for better governance.

• Section 8 licence from MCA (INC-12)
• Non-profit MoA & AoA required
• Dissolution of old trust/society
• Better donor & CSR funding credibility

• Trust deed / society registration
• 3 years audited accounts
• Activity report
• NOC from existing entity trustees

• File INC-12 for Section 8 licence
• Obtain CG approval
• Incorporate Section 8 company via SPICe+
• Transfer assets & dissolve old entity

Convert commercial company to non-profit Section 8.

• Central government approval required
• MoA alteration for charitable objects
• Profit distribution restrictions
• Existing company liabilities transferred

• Certificate of Incorporation
• Special resolution minutes
• Existing MoA & AoA
• CG approval application (INC-12)

• Pass special resolution for conversion
• File INC-12 for Section 8 licence
• Receive CG approval
• Alter MoA & AoA & update ROC records

Convert Section 8 back to regular company when commercial activities introduced.

• Central government approval compulsory
• Section 8 restrictions lifted
• Shareholder approval required
• New MoA without non-profit restriction

• Certificate of Incorporation
• Special resolution minutes
• CG approval application
• Altered MoA & AoA draft

• Pass special resolution
• Apply to CG for approval to convert
• Receive approval & alter MoA/AoA
• File with ROC & receive new CoI