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Microlesson · 5-min read

One Person Company (OPC) — Concept, Formation & Relaxations [Section 2(62)]

# One Person Company (OPC) — Section 2(62)

## Definition

One Person Company means a company which has only one person as a member.

OPC is basically a private company with some unique features.

## Name Requirement

The words 'One Person Company' or 'OPC' shall be mentioned in brackets below the name of the company, wherever its name is printed, affixed or engraved.

Example: `XYZ Private Limited`

`(One Person Company)`

## Why OPC? — Background

  • Recommended by the J.J. Irani Committee.
  • Aimed to encourage unorganised proprietorship businesses to enter the organised corporate world.
  • Concept already accepted in China, Pakistan, Singapore, USA.
  • Previously in India, minimum 2 shareholders were needed for a private company — leading to forced 'dummy shareholders' who could exploit their position. OPC eliminates this problem.

## Relaxations Available to OPC

#Relaxation
1Only one director is sufficient (vs. 2 in private company)
2Not required to hold Annual General Meeting (AGM)
3Information in directors' report is significantly reduced
4Annual return signed by Company Secretary (CS); in absence of CS, by the director
5Minimum number of Board Meetings does NOT apply if OPC has only one director
6If OPC has more than one director: at least one Board meeting in each half of calendar year, with gap between two meetings not less than 90 days
7Cash Flow Statement is NOT required

## Who Can Form an OPC?

Only a natural person who satisfies ALL of:

  • Is NOT a minor
  • Is an Indian citizen
  • Is resident in India OR otherwise

### 'Resident in India' Definition

A person who has stayed in India for at least 120 days during the immediately preceding financial year.

## Nominee Requirements

### 1. Indicate Nominee in Memorandum

  • The MOA of OPC shall indicate the name of another natural person (other than minor, Indian citizen) as nominee.
  • Nominee's prior written consent required in Form INC-3.
  • Purpose: To ensure perpetual succession — nominee becomes member on subscriber's death or incapacity.

### 2. Filing

  • Nominee's name filed in Form INC-32 (SPICe).
  • Consent in Form INC-3 + prescribed fee filed with Registrar at incorporation.

### 3. One-OPC Rule

A person who is already a member of one OPC and becomes a member of another OPC (by virtue of being a nominee) must meet the eligibility criteria — i.e., can be member of only ONE OPC — within 180 days.

## Withdrawal of Consent by Nominee

  • Nominee may withdraw consent by written notice to:
  • The sole member, AND
  • The OPC
  • Sole member must nominate another person as new nominee within 15 days of receipt of withdrawal notice.
  • New nominee's written consent in Form INC-3 + intimation to company.

## Replacing the Nominee

  • Member can change the nominee any time, for any reason (including death/incapacity of existing nominee).
  • Requires prior written consent of new nominee in Form INC-3.
  • Prior intimation to the company in writing.
  • This change is NOT an alteration of memorandum.

## Key Forms

FormPurpose
INC-3Nominee's consent
INC-32 (SPICe)Incorporation filing

## Memory Aid: 'OPC = One Person, Optional Compliances'

One member, one director possible, one Board meeting (or none), no AGM, no Cash Flow Statement.

Worked example

### Example 1

Q: Mr. R, an Indian citizen aged 17 years, wishes to incorporate an OPC. Is he eligible?

A: No. Only a natural person who is an Indian citizen AND is NOT a minor can incorporate an OPC. Since Mr. R is a minor (below 18), he is not eligible.

### Example 2

Q: Mr. S, sole member of XYZ (OPC) Pvt. Ltd., wishes to change the nominee from Mr. P to Mr. Q. What is the process? Is alteration of memorandum required?

A: Mr. S must obtain Mr. Q's prior written consent in Form INC-3 and give prior written intimation to the company. The change in nominee is NOT deemed to be an alteration of the memorandum.

### Example 3

Q: What are the key relaxations available to an OPC?

A: (i) Only one director required; (ii) No AGM required; (iii) Reduced directors' report; (iv) Annual return signed by director if no CS; (v) Board meeting requirements relaxed; (vi) No Cash Flow Statement required.

### Example 4

Q: Mr. T (a nominee of an OPC) withdraws his consent on 1st June 2026 by giving notice. By when must the sole member nominate a new person?

A: Within 15 days of receipt of the withdrawal notice — i.e., by 16th June 2026 (approximately). The new nominee's written consent in Form INC-3 must be obtained and intimation sent to the company.

⚠️ Common exam mistakes

  • Saying an OPC can be formed by any person — only a natural person, Indian citizen, not a minor
  • Forgetting the residency requirement (stay of 120 days in preceding FY) — note: pre-amendment it was 182 days
  • Stating that OPC needs an AGM — it does NOT
  • Stating that nominee change requires alteration of memorandum — it does NOT
  • Confusing forms — INC-3 is for nominee consent, INC-32 (SPICe) is the incorporation form
  • Claiming OPC requires a cash flow statement — it does NOT
  • Forgetting the '15 days' window to appoint a new nominee after withdrawal
  • Forgetting the '180 days' rule for a person who becomes member of a second OPC via nomination
Bare-Act text Section 2(62) · Companies Act, 2013 · click to expand
'One Person Company' means a company which has only one person as a member.
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