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Microlesson · 5-min read

Formation of One Person Company (OPC) [Sec 3 + Rules]

# Formation of One Person Company (OPC)

## What is an OPC?

Section 2(62): OPC means a company which has only one person as a member.

OPCs are deemed private companies. Suffix in the name must be '(OPC) Private Limited'.

## Nominee mechanism — the heart of OPC structure

The MoA of an OPC must indicate:

  • the name of another person (nominee);
  • with prior written consent in the prescribed form;
  • who shall, on the death or incapacity to contract of the subscriber, become the member.

The written consent of the nominee must be filed with the Registrar at the time of incorporation along with the MoA and AoA.

## Eligibility — who can be a member or nominee

  • Must be a natural person (no companies, firms, or other entities).
  • Must be an Indian citizen — whether resident or non-resident.
  • 'Resident in India' for OPC purposes = a person who has stayed in India for not less than 120 days during the immediately preceding financial year.

> Note: A Non-Resident Indian (NRI) who is an Indian citizen can now form an OPC.

## Exclusivity rules — one person, one OPC

  • A natural person cannot be a member of more than one OPC at any point in time.
  • A natural person cannot be a nominee of more than one OPC at the same time.

## When a member of one OPC becomes member of another OPC (by way of nomination)

If a person, who is already a member of an OPC, becomes a member in another OPC by virtue of being its nominee (i.e., the original sole member died / became incapacitated), the person must meet the eligibility criteria — i.e., divest one of the two OPCs — within 180 days.

## When the nominee actually steps in

When the nominee becomes the member (on death/incapacity of the original member):

  • He must appoint a new nominee within 15 days of becoming a member.
  • The OPC must intimate the Registrar in Form INC-4 within 30 days of the nominee becoming a member.

## Visual: the nominee timeline

```

T0: Incorporation

Member A + Nominee B (consent filed)

A dies ----->

T1: B becomes member

  • Within 15 days: B must appoint a new nominee
  • Within 30 days: OPC files Form INC-4 with RoC

If B was already a member of another OPC at T1:

  • Within 180 days: B must comply with eligibility

(i.e., relinquish membership in one of the OPCs)

```

## Quick distinguishers

  • OPC vs Sole Proprietorship: OPC is a separate legal entity with limited liability; sole proprietorship is not.
  • OPC vs Private Company: OPC has 1 member; private company has 2-200 members. OPC's MoA contains a nominee clause; private company's doesn't.

## Restrictions on OPCs (additional, from Rules)

  • An OPC cannot be incorporated as / converted into a Section 8 company.
  • An OPC cannot carry out NBFI activities (investing in securities of other body corporates is restricted).

Worked example

### Example 1

Example 1 — NRI forming OPC. Mr. Raj is an Indian citizen living in Dubai. He has not stayed in India for any day in the previous FY. Can he form an OPC? Yes — under the current rules, an Indian citizen (resident or non-resident) can form an OPC.

### Example 2

Example 2 — Double membership trigger. Mr. X is the sole member of OPC-1. He is also the nominee of OPC-2 (Mr. Y is the sole member). Mr. Y dies. X automatically becomes the member of OPC-2 → now X is a member of two OPCs. Within 180 days, X must comply — typically by transferring his membership of OPC-1 or OPC-2 to another eligible person, or converting one of them into a private company.

### Example 3

Example 3 — Steps on nominee taking over. Mr. A (sole member of ABC OPC Pvt Ltd) dies on 1 May. Nominee Mr. B becomes the member on the same day. Timelines: (a) B must appoint a new nominee by 16 May (15 days); (b) the company must file Form INC-4 by 31 May (30 days).

⚠️ Common exam mistakes

  • Believing only resident Indians can form an OPC — NRIs who are Indian citizens can now form OPCs.
  • Forgetting the nominee's written consent must be filed at incorporation along with MoA and AoA.
  • Allowing the same person to be a member or nominee of multiple OPCs — strictly prohibited.
  • Missing the 15-day deadline for new-nominee appointment vs the 30-day deadline for Form INC-4 filing — students often swap or merge them.
  • Treating the 'resident in India' definition for OPC (120 days) as the same as the income-tax definition (182 days) — they are different.
Bare-Act text Section 2(62), Section 3(1)(c) read with Rule 3 of Companies (Incorporation) Rules, 2014 · Companies Act, 2013 + Companies (Incorporation) Rules, 2014 · click to expand
Section 3(1)(c) read with Companies (Incorporation) Rules, 2014: (1) One Person Company [Section 2(62)] means a company which has only one person as a member. (2) In case of OPCs, the name shall have the suffix '(OPC) Private Limited'. (3) Nominee of OPC: In case of OPC, the MoA shall indicate the name of the other person, with his prior written consent in the prescribed form, who shall, in the event of the subscriber's death or his incapacity to contract, become the member of the company. The written consent so obtained shall also be filed with the Registrar at the time of incorporation of the OPC along with its MoA and AoA. (4) Eligibility: Only a natural person who is an Indian citizen, whether resident in India or otherwise (a) shall be eligible to incorporate an OPC; (b) shall be a nominee for the sole member of an OPC. 'Resident in India' means a person who has stayed in India for not less than 120 days during the immediately preceding FY. A natural person shall not be a member of more than 1 OPC at any point in time and shall not be a nominee of more than 1 OPC at the same time. (5) Where a member of an OPC becomes a member in another OPC by virtue of being a nominee in that OPC, such person shall meet the eligibility criteria within 180 days. (6) When such nominee becomes member (in case of death or incapacity): He shall appoint a new nominee within 15 days of becoming member, and the OPC shall inform the Registrar in Form INC-4 within 30 days of the nominee becoming member.
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