Form INC-24: Complete Guide to Reporting of Change in Name
Webform INC-24 is filed with the Registrar of Companies (RoC), on behalf of the Central Government, to seek approval for a company’s change of name. It is governed by Section 13(2) of the Companies Act, 2013 read with Rules 29(2) and 33A of the Companies (Incorporation) Rules, 2014.
To change its name, a company must first have the new name reserved through the RUN (Reserve Unique Name) service and must have passed the requisite special resolution before applying in INC-24.
Who Should File INC-24 / When is it Filed
A company that has reserved a new name through the RUN service and has passed a special resolution approving the change of name must file INC-24 seeking Central Government approval.
Important Checkpoints Before Filing
- Applicant must be registered on the MCA portal before filing
- The company must be registered with MCA and hold a valid, approved CIN
- The DSC attached must be registered on the MCA portal against the DIN/DPIN/PAN/Membership number provided
- The signing authority must hold a valid, non-expired, non-revoked DSC and an approved DIN/DPIN or valid PAN/Membership number
- No other INC-24 webform should be pending for approval against the company
- A valid, approved SRN of the RUN application must be available, and the reserved name’s validity must not have expired
- A valid, approved SRN of MGT-14 must be available
- No other INC-24 webform should already have been approved or pending against the same RUN and MGT-14 SRNs
- The flag for non-filing of annual returns and financial statements must not be active against the company
- For resubmission: application must be in Application History and T+15 days (T = date marked ‘Resubmission Required’) must not have elapsed
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Company Forms Download
- Navigate to “Change in name related filing”
- Access “Reporting of change in name (INC-24)”
- Enter/search/select CIN
- Fill up the application, quoting the RUN and MGT-14 SRNs
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation
- Pay Fees within 7 days of successful upload (or due date + 2 days, whichever is earlier — otherwise the SRN is cancelled)
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN/DPIN or valid PAN/Membership number
Fee Structure
| Nominal Share Capital (INR) | Other than OPC & Small Company (INR) | OPC & Small Company (INR) |
|---|---|---|
| Up to 25,00,000 | 2,000 | 1,000 |
| Above 25,00,000 up to 50,00,000 | 5,000 | 2,500 |
| Above 50,00,000 up to 5,00,00,000 | 10,000 | 10,000 |
| Above 5,00,00,000 up to 10 crore | 15,000 | 15,000 |
| Above 10 crore | 20,000 | 20,000 |
| Applicant Type | Fee (INR) |
|---|---|
| Company limited by guarantee without share capital | 2,000 |
| Section 8 company (valid license) | 2,000 |
No additional/delay fee is prescribed for INC-24.
Processing Mode
Webform INC-24 is processed in Non-STP mode — every filing is reviewed manually.
Useful Links
Frequently Asked Questions (FAQs)
Q1. What must be completed before filing INC-24? The new name must be reserved via the RUN service, and a special resolution approving the change must be passed and filed via MGT-14.
Q2. Is INC-24 processed automatically? No, it is always processed in Non-STP mode with manual review.
Q3. Can a company with a non-filing flag apply via INC-24? No — the flag for non-filing of annual returns/financial statements must not be active.
Q4. Can two INC-24 filings be pending simultaneously for the same company? No — no other INC-24 should be pending for approval against the company.
Q5. Is there a delay fee for INC-24? No — the Instruction Kit does not prescribe an additional/delay fee for this form.
Disclaimer
This article is based on the official Instruction Kit for webform INC-24 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA forms download page and resources available on the MCA website.