Step-by-Step Guide
7 Steps
How to Register a Public Limited Company in India
Step by step guide to register a Public Limited Company in India in 2026. Covers minimum capital, director requirements, SPICe+ incorporation, SEBI compliance, IPO readiness, and Public vs Private Company differences.
Quick Overview
Estimated Cost
₹15000
Time Required
15 to 21 Days
Total Steps
7 Steps
What You'll Need
Documents Required
- PAN Card of all directors and subscribers
- Aadhaar Card of all directors for identity verification
- Passport-size colour photographs of all directors
- Address proof of all directors such as passport, voter ID, or driving license
- Proof of registered office address including rent agreement or sale deed, NOC from property owner, and utility bill not older than 2 months
- Digital Signature Certificate (DSC) of all directors and subscribers
- Director Identification Number (DIN) for all proposed directors
- Memorandum of Association (MOA) and Articles of Association (AOA)
- Declaration by professionals and first directors in prescribed format
- Identity and address proof of all 7 initial subscribers
Tools & Prerequisites
- Internet access for MCA portal filing, DSC registration, and online applications
- Class 3 Digital Signature Certificate (DSC) for each director and subscriber for e-signing MCA forms
- Active mobile numbers linked to Aadhaar for OTP verification
- Internet banking or UPI for paying MCA registration fees and stamp duty
- Valid email address for MCA account registration and correspondence
A Public Limited Company is the most prestigious and scalable form of business entity in India. It offers the ability to raise capital from the general public, list shares on stock exchanges, and operate without restrictions on share transfers or member count. If you are planning to build a large-scale enterprise, attract public investment through an IPO, or establish a company with broad ownership, a Public Limited Company is the right structure.
Registering a Public Limited Company involves more rigorous requirements than a Private Limited Company - you need a minimum of 7 shareholders, 3 directors, and must comply with stricter governance and disclosure norms under the Companies Act 2013. This guide walks you through the entire registration process step by step, covering eligibility, documentation, MCA filing through SPICe+, post-incorporation compliance, and the path to stock exchange listing.
What is a Public Limited Company
A Public Limited Company is a company incorporated under the Companies Act 2013 whose shares can be offered to the general public and are freely transferable without any restriction. The company name ends with the word "Limited" (not "Private Limited" like private companies).
Key Features
- Separate legal entity: The company exists independently of its shareholders and directors, can own property, sue, and be sued in its own name
- Limited liability: Shareholders' liability is limited to the amount unpaid on their shares. Personal assets are protected from company debts
- Minimum 7 shareholders: At least 7 persons must subscribe to the MOA at the time of incorporation. There is no maximum limit on the number of members
- Minimum 3 directors: The board must have at least 3 directors, with a maximum of 15 (can be increased by special resolution)
- Freely transferable shares: Unlike a private company, shares of a public company can be transferred without any restriction from the board or other shareholders
- Can invite public subscription: Can raise equity capital from the general public through IPOs, FPOs, and rights issues after meeting SEBI requirements
- Perpetual succession: The company continues to exist regardless of changes in shareholders or directors
- Statutory meetings: Must hold statutory meetings, board meetings (minimum 4 per year), and an annual general meeting every year
Why Register a Public Limited Company
- Access to public capital: The primary advantage is the ability to raise funds from the general public by issuing shares through stock exchanges. This provides access to far larger pools of capital than private companies can access
- Higher credibility and trust: A public company commands greater trust from customers, vendors, banks, and government agencies due to its regulated structure and public disclosures
- Stock exchange listing: Once listed, shares become liquid, allowing shareholders to buy and sell freely. This creates wealth for founders, employees (through ESOPs), and investors
- Employee attraction: Large companies with public listing can offer ESOPs, stock grants, and other equity-based compensation that attract top talent
- Mergers and acquisitions: Publicly traded shares make acquisitions easier through share swaps and public market valuations
- Brand visibility: Listed companies receive significant media coverage and market visibility, boosting brand recognition
- Government contracts: Many large government contracts and tenders prefer or require public limited company status
Eligibility Requirements
| Requirement | Details |
|---|---|
| Minimum Shareholders | 7 (no upper limit) |
| Minimum Directors | 3 (maximum 15, extendable by special resolution) |
| Indian Resident Director | At least 1 director must have stayed in India for 182+ days in the previous calendar year |
| Minimum Paid-up Capital | No statutory minimum (removed in 2015). Practical minimum 1 lakh rupees recommended |
| Registered Office | Must have a registered office address in India |
| Company Name | Must end with "Limited" |
| DSC Requirement | Class 3 DSC for all directors and subscribers |
| Professional Certification | Declaration by a practicing CA, CS, or Cost Accountant required |
Public Limited vs Private Limited Company
| Feature | Public Limited Company | Private Limited Company |
|---|---|---|
| Company Name Suffix | Limited | Private Limited |
| Minimum Members | 7 | 2 |
| Maximum Members | No limit | 200 |
| Minimum Directors | 3 | 2 |
| Share Transferability | Freely transferable | Restricted by AOA |
| Public Issue of Shares | Allowed (after SEBI approval) | Not allowed |
| Stock Exchange Listing | Possible | Not possible |
| Prospectus/Offer Document | Required for public issue | Not applicable |
| Company Secretary | Mandatory if paid-up capital exceeds 10 crore | Mandatory if paid-up capital exceeds 10 crore |
| Compliance Level | Very high | Moderate |
| Best For | Large enterprises, IPO-bound companies | Startups, SMEs, family businesses |
Documents Required for Public Limited Company Registration
| Document | Purpose |
|---|---|
| PAN Card of all directors and subscribers | Identity verification, DIN application, SPICe+ filing |
| Aadhaar Card of all directors | Address verification, Aadhaar-based e-KYC |
| Passport-size photographs of all directors | DIN application, DSC application |
| Address proof of all directors (passport/voter ID/driving license) | DIN application, KYC verification |
| Identity and address proof of all 7+ subscribers | MOA subscription verification |
| Digital Signature Certificates (DSC) for all directors | Signing SPICe+ form, MOA, AOA |
| Rent agreement or sale deed of registered office | Proof of registered office address |
| NOC from property owner (if rented) | Consent for using premises as registered office |
| Utility bill (not older than 2 months) | Address verification of registered office |
| MOA and AOA | Constitutional documents of the company |
| Declaration by first directors (Form INC-9) | Confirming they are not disqualified from being directors |
| Professional declaration by CA/CS/Cost Accountant | Certifying compliance with all legal requirements |
Step 1: Obtain Digital Signature Certificates (DSC)
Every director and subscriber must obtain a Class 3 Digital Signature Certificate before filing any incorporation documents with the MCA. DSC is the electronic equivalent of a physical signature and is mandatory for signing all MCA e-forms.
How to Get a DSC
- Choose a Certifying Authority (CA) like eMudhra, Sify, or CDAC
- Submit PAN card, Aadhaar card, photograph, email address, and mobile number
- Complete video-based verification for identity confirmation
- The DSC is issued on a USB token which is delivered to your address
- DSC is valid for 2 years and must be renewed before expiry
Each DSC costs between 800 to 2,000 rupees. For a public company with 3 directors and 7 subscribers, budget for at least 10 DSCs if subscribers and directors are different persons.
All 7 subscribers to the MOA must digitally sign the e-MOA filed with SPICe+. Each subscriber therefore needs their own DSC. If a director is also a subscriber (which is common), the same DSC can be used for both purposes. Plan the subscriber and director overlap to minimize the total number of DSCs required.
Step 2: Apply for Director Identification Numbers (DIN)
Every proposed director of the company must have a Director Identification Number. DIN is a unique lifetime identification number assigned by the MCA to individuals who are appointed as directors of companies registered in India.
Getting DIN Through SPICe+
- The SPICe+ form allows DIN allotment for up to 3 directors during incorporation
- For a public company requiring a minimum of 3 directors, all DINs can be obtained through the SPICe+ itself
- If you are appointing more than 3 directors, the additional directors must apply separately using Form DIR-3 before or after incorporation
- Directors who already have a DIN from previous directorships do not need a new one
Once allotted, every DIN holder must file DIR-3 KYC annually by September 30, regardless of whether they currently hold any directorship. Failure to file results in DIN deactivation and a penalty of 5,000 rupees. This applies to every financial year as long as the DIN is active.
Step 3: Reserve the Company Name
Apply for name reservation through the RUN (Reserve Unique Name) service or SPICe+ Part A on the MCA portal.
Naming Rules for Public Companies
- The name must end with the word "Limited"
- It must not be identical or deceptively similar to an existing company, LLP, or registered trademark
- It should not contain words that suggest government patronage (like National, Indian, Republic) without prior approval
- Words like Bank, Insurance, Stock Exchange, Venture Capital require approval from the respective regulators (RBI, IRDAI, SEBI)
- The name should reflect the company's main business activity for better brand recognition
- You can propose up to 2 names in the application. The RoC approves one based on availability
The approved name is reserved for 20 days, during which you must file the SPICe+ incorporation form. The RUN application fee is 1,000 rupees.
Step 4: Draft the MOA and AOA
Memorandum of Association (MOA)
The MOA is the charter document that defines the company's relationship with the outside world. It contains:
- Name Clause: The company's full name ending with "Limited"
- Registered Office Clause: The state in which the registered office will be situated
- Objects Clause: The main business activities and ancillary objects the company will pursue
- Liability Clause: Statement that members' liability is limited to the unpaid amount on their shares
- Capital Clause: The authorized share capital and its division into shares of fixed amounts
- Subscription Clause: Signed by at least 7 subscribers, each stating the number of shares they agree to take
Articles of Association (AOA)
The AOA governs the company's internal management. For a public company, the AOA must comply with Table F of Schedule I of the Companies Act 2013 and must include provisions for:
- Share allotment, transfer, and transmission procedures (shares must be freely transferable)
- Board meeting frequency, quorum, and voting procedures
- Director appointment, rotation, removal, and remuneration
- General meeting procedures, voting rights, and proxy rules
- Dividend declaration and distribution policy
- Borrowing powers of the board
- Accounts, audit, and financial reporting requirements
- Winding up provisions
Unlike a private company, the AOA of a public company cannot restrict the right to transfer shares and cannot limit the maximum number of members. These are the defining characteristics that distinguish a public company from a private company. If your AOA contains such restrictive provisions, the RoC will reject the incorporation application.
Step 5: File SPICe+ for Incorporation
SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) is the integrated incorporation form on the MCA portal that provides multiple registrations in a single application.
What SPICe+ Covers
- Company incorporation with Certificate of Incorporation and CIN
- DIN allotment for up to 3 directors
- PAN and TAN of the company
- GST registration (if applicable)
- EPFO registration (for employee provident fund)
- ESIC registration (for employee state insurance)
- Professional Tax registration (in applicable states)
- Bank account opening (DPIIT mandate requires bank to open account based on COI)
Filing Process
- Log in to mca.gov.in and navigate to SPICe+ under MCA Services
- Fill Part A for name reservation (or use a previously approved RUN name)
- Fill Part B with company details: type (Public), category, sub-category, authorized and paid-up capital, registered office address, main business activity (NIC code), and director and subscriber details
- Upload e-MOA (INC-33) and e-AOA (INC-34) digitally signed by all subscribers
- Upload AGILE-PRO-S for GST, EPFO, ESIC, and bank account registrations
- Upload declarations: INC-9 (director declaration), professional certificate from CA/CS
- Upload registered office proof (rent agreement, NOC, utility bill)
- Digitally sign the form using DSC of the applicant director and the certifying professional
- Pay the MCA filing fee (based on authorized capital) and submit
MCA Filing Fees (Based on Authorized Capital)
| Authorized Capital | MCA Filing Fee (INR) |
|---|---|
| Up to 1 lakh rupees | Nil |
| 1 lakh to 5 lakh rupees | 2,000 |
| 5 lakh to 10 lakh rupees | 5,000 |
| 10 lakh to 50 lakh rupees | 10,000 |
| 50 lakh to 1 crore rupees | 15,000 |
| Above 1 crore rupees | Fee calculated based on slab |
Step 6: Obtain Certificate of Incorporation
After verifying all documents and forms, the Registrar of Companies issues the Certificate of Incorporation (COI) along with the company's unique Corporate Identity Number (CIN). The COI confirms that the company is legally incorporated as a Public Limited Company under the Companies Act 2013.
Along with the COI, you will receive:
- PAN Card of the company
- TAN (Tax Deduction and Collection Account Number)
- GSTIN (if GST registration was applied through AGILE-PRO-S)
- EPFO and ESIC registration numbers
Step 7: File Declaration for Commencement of Business
Under Section 10A of the Companies Act 2013, every company incorporated after November 2, 2018 must file Form INC-20A within 180 days of incorporation. This is a critical step that many companies overlook.
Requirements for Filing INC-20A
- Every subscriber to the MOA must have paid for the shares they agreed to take
- The money must be deposited in the company's bank account
- The registered office must be verified and operational
- A CA, CS, or Cost Accountant must certify the declaration
The company cannot commence any business activity and cannot exercise any borrowing powers until Form INC-20A is filed. Failure to file within 180 days can result in the company being struck off by the RoC, a penalty of 50,000 rupees on the company, and 1,000 rupees per day on every defaulting officer. Make this filing an immediate priority after share money is received.
Post-Incorporation Compliance
| Task | Timeline | Details |
|---|---|---|
| Open company bank account | Immediately after COI | Using COI, PAN, MOA/AOA, and director KYC documents |
| Deposit share subscription money | Within 30 days of incorporation | All subscribers must pay for shares and deposit in company account |
| File INC-20A | Within 180 days of incorporation | Declaration for commencement of business |
| First Board Meeting | Within 30 days of incorporation | Appoint auditor, authorize bank operations, allot shares |
| Appoint statutory auditor | Within 30 days at first Board Meeting | File Form ADT-1 within 15 days of appointment |
| Issue share certificates | Within 60 days of incorporation | Physical or demat share certificates to all subscribers |
| Maintain statutory registers | From day of incorporation | Register of members, directors, charges, contracts, etc. |
Annual Compliance for Public Limited Companies
MCA Filings
- AOC-4: File financial statements (balance sheet, profit and loss, cash flow statement) within 30 days of AGM
- MGT-7: File annual return within 60 days of AGM
- DIR-3 KYC: Annual KYC for all directors by September 30
- ADT-1: Auditor appointment or reappointment within 15 days of AGM
Board and General Meetings
- Minimum 4 board meetings per year with gap not exceeding 120 days between consecutive meetings
- Annual General Meeting (AGM) within 6 months from the close of the financial year (by September 30 for March-ending companies)
- Maintain proper minutes of all board and general meetings
Tax Compliance
- Income Tax Return filing by October 31 (mandatory tax audit for all companies)
- Tax Audit Report by September 30
- Advance tax payments on June 15, September 15, December 15, and March 15
- TDS returns quarterly if applicable
- GST returns monthly or quarterly if registered
Path to Stock Exchange Listing (IPO)
Being incorporated as a Public Limited Company is the first step toward listing on a stock exchange. However, listing requires meeting additional SEBI eligibility criteria.
SEBI Main Board IPO Eligibility
- Net tangible assets of at least 3 crore rupees in 3 of the preceding 5 years
- Average operating profit of at least 15 crore rupees in 3 of the preceding 5 years, OR alternatively, net worth of at least 1 crore rupees in each of the preceding 3 years and minimum post-issue capital of 10 crore rupees
- Minimum post-issue paid-up equity capital of 10 crore rupees
- The company should not have been referred to NCLT for insolvency resolution
SME Platform (BSE SME / NSE Emerge)
For smaller companies, BSE SME and NSE Emerge platforms provide an alternative with relaxed eligibility:
- Minimum post-issue paid-up capital: 1 crore rupees
- Net worth of at least 1 crore rupees
- Positive operating cash flow in at least 2 of the preceding 3 years
- Issue size up to 25 crore rupees (can be up to 50 crore with migration to main board)
Incorporating as a Public Limited Company does not automatically mean your shares are listed on a stock exchange. The IPO process is a separate, complex exercise that involves appointing merchant bankers, preparing a Draft Red Herring Prospectus (DRHP), obtaining SEBI approval, and conducting a public offer. This typically takes 6 to 12 months and costs 50 lakh to 2 crore rupees depending on the issue size. Most public companies operate as unlisted public companies for years before pursuing an IPO.
Cost Summary: Public Limited Company Registration in 2026
| Component | Cost (INR) |
|---|---|
| DSC for directors and subscribers (10 persons approx.) | 8,000 to 20,000 |
| Name reservation (RUN fee) | 1,000 |
| MCA filing fee (SPICe+) | 2,000 to 15,000 (based on authorized capital) |
| Stamp duty on MOA and AOA | 2,000 to 10,000 (varies by state and capital) |
| Professional fees (CA/CS for drafting and filing) | 10,000 to 25,000 |
| Total Estimated Cost | 15,000 to 40,000 |
Common Mistakes to Avoid
- Not having 7 genuine subscribers: All 7 subscribers must be real individuals or entities who actually intend to hold shares. Using dummy subscribers leads to compliance complications later
- Forgetting Form INC-20A: Many companies overlook the Commencement of Business declaration and risk being struck off. File it within 180 days without fail
- Restrictive AOA provisions: Including share transfer restrictions or member count caps in the AOA will cause rejection. Public company AOA must allow free share transfers
- Insufficient board meetings: A public company must hold at least 4 board meetings per year. Missing meetings leads to penalties on directors and the company
- Not appointing a Company Secretary when required: If paid-up capital exceeds 10 crore rupees, a full-time CS is mandatory. Non-appointment attracts penalties
- Inadequate capital planning: While there is no minimum capital requirement, starting with too little capital (like 1 lakh) can affect credibility with banks, vendors, and potential investors. Plan your capital needs realistically
- Assuming registration means listing: Many founders believe incorporating as a public company means their shares are automatically tradeable. Listing requires a separate IPO process with SEBI approval
Conclusion
A Public Limited Company is the ideal structure for businesses that plan to scale significantly, raise capital from public markets, or operate in industries that require high credibility and regulatory oversight. The registration process requires more preparation than a private company - with 7 shareholders, 3 directors, and comprehensive MOA and AOA drafting - but the benefits of public fundraising capability, share liquidity, and institutional credibility make it worthwhile for the right business.
The key steps are: obtaining DSCs for all directors and subscribers, reserving a company name ending with "Limited", drafting MOA and AOA compliant with Table F, filing SPICe+ on the MCA portal, and filing Form INC-20A within 180 days. The total cost ranges from 15,000 to 40,000 rupees, and the process takes approximately 15 to 21 days.
If you are planning to incorporate a Public Limited Company or convert your existing Private Limited Company to one, our team at IncorpX can guide you through the entire process, from documentation to MCA filing to post-incorporation compliance setup.
Frequently Asked Questions
What is a Public Limited Company in India?
A Public Limited Company is a company registered under the Companies Act 2013 that can offer its shares to the general public and has no restriction on the transfer of shares. It requires a minimum of 7 shareholders and 3 directors, with the company name ending with "Limited". A public company has a separate legal identity, provides limited liability to shareholders, and can raise capital from the public through Initial Public Offerings (IPOs). It is governed by stricter compliance and disclosure requirements compared to private companies.
What is the minimum capital required for a Public Limited Company?
After the Companies Amendment Act 2015, there is no minimum paid-up capital requirement for incorporating a Public Limited Company. Previously, the minimum was 5 lakh rupees. However, to list on a stock exchange, SEBI requires a minimum post-issue paid-up capital of 10 crore rupees for the main board. For practical purposes, most public companies start with an authorized capital of at least 5 to 10 lakh rupees to demonstrate credibility to investors, banks, and regulatory authorities.
How many directors does a Public Limited Company need?
A Public Limited Company requires a minimum of 3 directors and can have a maximum of 15 directors (the limit can be increased by passing a special resolution). At least one director must be an Indian resident who has stayed in India for at least 182 days in the previous calendar year. If the company is listed, it must also have at least one woman director and a specified number of independent directors depending on the board composition.
What is the difference between a Public Limited and Private Limited Company?
Key differences: a Public Company requires minimum 7 members (Private needs 2), minimum 3 directors (Private needs 2), the name ends with "Limited" (Private ends with "Private Limited"), shares are freely transferable (Private can restrict transfers), can invite public to subscribe shares (Private cannot), has no cap on maximum members (Private has 200 cap), must hold statutory meetings and file more disclosures, and is subject to stricter governance norms including mandatory internal audit and secretarial audit for listed companies.
Can a Public Limited Company raise money from the public?
Yes, a Public Limited Company can raise capital from the public through IPO (Initial Public Offering) after listing on a recognized stock exchange like BSE or NSE. However, simply being registered as a public company does not automatically allow public fundraising. To issue shares to the public, the company must comply with SEBI's ICDR Regulations, prepare a prospectus or offer document, obtain SEBI approval, and meet minimum eligibility criteria including profitability track record or net worth requirements. Unlisted public companies can also raise funds through rights issues, private placements, and preferential allotments.
How long does it take to register a Public Limited Company?
The incorporation process typically takes 15 to 21 working days. Name reservation through RUN takes 2 to 4 days, preparing and signing MOA and AOA takes 3 to 5 days, and SPICe+ form processing takes 5 to 7 working days. After incorporation, filing Form INC-20A (Declaration for Commencement of Business) usually takes another 3 to 5 days. The timeline can extend if the RoC raises queries or observations on the application.
What is a Certificate of Commencement of Business?
Under Section 10A of the Companies Act 2013, every company incorporated after November 2, 2018 must file a declaration in Form INC-20A within 180 days of incorporation. This declaration confirms that every subscriber to the MOA has paid for the shares they agreed to take. Without this filing, the company cannot commence any business operations or exercise borrowing powers. Failure to file within 180 days can lead to the company being struck off from the RoC register and a penalty of 50,000 rupees on the company and 1,000 rupees per day on every defaulting officer.
What annual compliance does a Public Limited Company need?
A Public Limited Company has extensive compliance requirements including: filing AOC-4 (financial statements) and MGT-7 (annual return) with the RoC, holding a minimum of 4 board meetings per year (with not more than 120 days gap), holding an Annual General Meeting within 6 months from the close of the financial year, getting accounts audited by a statutory auditor, filing income tax return and tax audit report, and filing DIR-3 KYC for all directors annually. Listed companies have additional SEBI compliance including quarterly financial reporting and corporate governance disclosures.
Can I convert a Private Limited Company to a Public Limited Company?
Yes, a Private Limited Company can be converted to a Public Limited Company by passing a special resolution at a general meeting, altering the MOA and AOA to remove private company restrictions (like restriction on share transfer and cap on members), ensuring the company has at least 7 members and 3 directors, and filing Form MGT-14 (special resolution) and Form INC-27 (conversion form) with the RoC. The process typically takes 30 to 45 days after passing the resolution.
What is the role of a Company Secretary in a Public Limited Company?
Under Section 203 of the Companies Act 2013, every public company with a paid-up share capital of 10 crore rupees or more must appoint a full-time Company Secretary (CS). The CS ensures compliance with the Companies Act, maintains statutory registers and records, files annual returns and forms with the RoC, certifies corporate governance practices, advises the board on legal and corporate matters, and handles SEBI compliance for listed companies. Even smaller public companies are required to obtain a Company Secretary Certificate for their annual return form MGT-7.
What are the tax implications for a Public Limited Company?
A Public Limited Company is taxed at a flat corporate tax rate of 22 percent (plus 10 percent surcharge and 4 percent cess, effective rate approximately 25.17 percent) under Section 115BAA if it does not claim certain exemptions and deductions. New manufacturing companies can opt for 15 percent tax rate under Section 115BAB. If the company earns profits exceeding 1 crore rupees and does not distribute adequate dividends, Minimum Alternate Tax (MAT) at 15 percent applies on book profits. Dividends are taxed in the hands of shareholders at their individual slab rates. Capital gains on share sale depend on the holding period and listing status.
How much does it cost to register a Public Limited Company?
The total cost typically ranges from 15,000 to 40,000 rupees depending on the authorized capital. This includes: MCA fees for SPICe+ filing (varies by authorized capital), stamp duty on MOA and AOA (varies by state), DSC for all directors (800 to 2,000 per person), professional fees for CA/CS (5,000 to 15,000 rupees), name reservation fee (1,000 rupees), and PAN/TAN application (included in SPICe+). Companies with higher authorized capital pay proportionally higher MCA filing fees and stamp duty.
What is the minimum number of shareholders for a Public Company?
A Public Limited Company requires a minimum of 7 shareholders (subscribers to the MOA) at the time of incorporation. There is no upper limit on the maximum number of shareholders. This is different from a Private Limited Company which needs only 2 shareholders and is capped at 200. The 7 initial subscribers must each take at least 1 share and sign the MOA in the presence of a witness. After incorporation, additional shareholders can be added through share allotment.
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