Form INC-33: Complete Guide to e-MOA (e-Memorandum of Association) on MCA Portal
What is Form INC-33 (e-MOA)?
Form INC-33 is the electronic web form used to file the Memorandum of Association (MOA) for any company other than Section 8 or Part I Section 8 companies on the MCA portal. It is governed by Sections 4 and 5 of the Companies Act, 2013 and the rules made thereunder, read with Schedule I.
The MOA is the foundational constitutional document of a company — it defines the company’s name, registered state, objects, and share capital. Form INC-33 replaces the need to submit a physical MOA document.
Note: For Section 8 companies and Part I Section 8 companies, the applicable MOA form is INC-13 (not INC-33).
When is INC-33 Filed?
1. At the time of Company Incorporation Filed as a linked form to SPICe+ Part B, when the total number of first subscribers is 7 or fewer. If subscribers exceed 7, or if non-individual subscribers are based outside India, or if individual foreign subscribers don’t hold a valid business visa, the MOA must be attached as a PDF in SPICe+ Part B.
2. For Subsequent Alteration of MOA Filed as a linked form to:
- SH-7 (Alteration of share capital)
- MGT-14 (Filing of resolutions — e.g., change of name, objects, or registered office state)
- INC-27 (Conversion of company)
- INC-6 (OPC conversion)
- INC-18 (Conversion to Public Company)
- INC-20 (Revocation of License)
Important Checkpoints Before Filing
- Register on MCA portal before filing
- All subscribers must have an approved DIN, PAN, or valid Passport number
- The signing DIN must not be flagged for disqualification
- The practising professional witnessing the subscription must have a valid membership number
- SPICe+ Part B must be submitted before accessing INC-33 (for incorporation)
- Type of company in SPICe+ Part A must be other than Section 8 / Part I Section 8
- Total first subscribers must be ≤ 7 for the linked form route
- DSC must be registered on MCA portal against the correct DIN/PAN/Membership number
- DSC must be valid, non-expired, and non-revoked
For individual subscribers with nationality other than India, DSC conditions are relaxed if the MOA and AOA are both attached as PDFs in SPICe+ Part B.
Step-by-Step Filing Process
For Company Incorporation (linked to SPICe+ Part B)
- Login to MCA portal
- Access Application History → SPICe+ application with status ‘Draft’ or ‘SPICe+ Part A Approved’
- Open Form No. INC-33 (e-MOA)
- Fill up the form
- Optionally save as draft
- Submit
- Affix DSC on the PDF
- Upload DSC-affixed PDF on MCA portal
- File along with SPICe+ Part B
For Subsequent Alteration (SH-7 / MGT-14 / INC-27 / INC-6 / INC-18 / INC-20)
Option 1 — Via MCA Services:
- Login → MCA Services → E-Filing → Company Forms Download
- Access the relevant parent form
- Enter CIN (auto-populated for company users; searchable for professionals)
- Fill the parent form and click ‘Save and Continue’ to access e-MOA
- Fill e-MOA details, submit, affix DSC, and upload
Option 2 — Via MCA Search Bar: Search for the parent form directly and proceed from step 3 above.
Resubmission Process
For Incorporation:
- Access SPICe+ with status ‘Resubmission Required’
- Update INC-33, submit, affix DSC, upload within 15 days of the BO marking resubmission
For Subsequent Alterations:
- Access the parent form with ‘Resubmission Required’ status from Application History, or click the link in the resubmission email
- Update e-MOA, submit, affix DSC, and upload
Reminders are sent daily for up to 15 days if upload is not completed within 24 hours of SRN update.
Field-Level Instructions
Field 1: Name of the Company
| Linked Parent Form | Behaviour |
|---|---|
| SPICe+ Part B | Pre-filled from SPICe+ Part A |
| SH-7 | Pre-filled from database |
| MGT-14 | Pre-filled; editable if purpose is ‘Change of Name’ |
| INC-27 / INC-6 / INC-18 | Pre-filled based on conversion type |
| INC-20 | Pre-filled from INC-20 |
Field 2: Registered Office State
| Linked Parent Form | Behaviour |
|---|---|
| SPICe+ Part B | Pre-filled from correspondence address in SPICe+ Part B |
| SH-7 / INC-6 / INC-27 / INC-18 / INC-20 | Pre-filled from database |
| MGT-14 | Pre-filled; editable if purpose involves change of state/RoC |
Field 3(a): Objects of the Company
| Linked Parent Form | Behaviour |
|---|---|
| SPICe+ Part B | Pre-filled from SPICe+ Part A |
| SH-7 | Pre-filled and non-editable (last filed MOA); editable if no MOA exists |
| MGT-14 | Pre-filled from NIC code; updated if NIC code specified in MGT-14 Field 7(c) |
| INC-6 / INC-18 | Pre-filled from objects in those forms |
| INC-27 | Pre-filled from database |
| INC-20 (‘Voluntary’) | Pre-filled from INC-18; otherwise NIC code must be selected |
Field 5(iii): Share Capital
Enabled only for companies limited by shares, limited by guarantee with share capital, or unlimited with share capital.
- SPICe+ Part B: Pre-filled from total authorised share capital in SPICe+ Part B
- SH-7 / MGT-14: Manually entered (must be > 0)
- INC-6: Pre-filled from INC-6
- INC-27 / INC-18: Pre-filled from database
Field 8: Number of Shares and Face Value
- Enabled for share capital companies
- Pre-filled from SPICe+ Part B (at incorporation) for each class of shares
- Manually entered for SH-7 / MGT-14 / INC-27 / INC-18 alterations
- Nominal amount per share must be identical in both the authorised and subscribed capital columns
Section 12: Subscriber Details
- Displayed only when linked to SPICe+ Part B
- Pre-filled from SPICe+ Part B
- Includes name, address, description, occupation, and number of shares taken
DSC Field
- Displayed only when linked to SPICe+ Part B
- Disabled for non-individual foreign subscribers (Country Code ≠ ‘IND’), or when MOA is attached as PDF in SPICe+ Part B, or when resubmission code R01 is selected by BO
Witness (Signed before Me)
- Only for SPICe+ Part B-linked filing
- ACA members must enter membership number
- Others may optionally enter DIN/PAN/Passport Number
- Witness identifier must not belong to any subscriber
Attachments (Subsequent Alteration Only)
| Attachment | Mandatory? |
|---|---|
| First Subscriber(s) Sheet | Mandatory |
- Format: PDF or JPG; max size 2 MB per file; total up to 10 MB
Fee Structure
No delay fee applies. Fee is based on nominal share capital (or member count for companies without share capital).
Companies with Share Capital (Other than OPCs and Small Companies)
| Nominal Share Capital (INR) | Fixed Fee (INR) | Per ₹10,000 or part thereof |
|---|---|---|
| Up to 15,00,000 | NIL | NIL |
| More than 15,00,000 up to 50,00,000 | 51,000 | +300 |
| More than 50,00,000 up to 1,00,00,000 | 1,56,000 | +100 |
| More than 1,00,00,000 | 2,06,000 | +75 |
OPCs and Small Companies
| Nominal Share Capital (INR) | Fixed Fee (INR) | Per ₹10,000 or part thereof |
|---|---|---|
| Up to 15,00,000 | NIL | NIL |
| More than 15,00,000 up to 50,00,000 | 12,000 | +200 |
| More than 50,00,000 up to 1,00,00,000 | 1,56,000 | +100 |
| More than 1,00,00,000 | 2,06,000 | +75 |
Maximum fee is capped at ₹2,50,00,000 (Rs. 2.5 crore) regardless of authorised capital.
Companies without Share Capital
| Number of Members | Fee (INR) |
|---|---|
| Up to 20 | NIL |
| More than 20 up to 200 | ₹5,000 |
| More than 200 (if not unlimited) | ₹5,000 + ₹10 per member after 200 |
Maximum fee for companies without share capital: ₹10,000
Refer Section 2(85) of the Companies Act, 2013 for the definition of ‘Small Company’.
Processing Mode
INC-33 is processed in Non-STP mode — involving manual review by the Registrar of Companies.
INC-33 vs INC-13: Key Differences
| Parameter | INC-33 | INC-13 |
|---|---|---|
| Applicable to | All companies except Section 8 | Section 8 / Part I Section 8 only |
| Alteration linked forms | SH-7, MGT-14, INC-27, INC-6, INC-18, INC-20 | SH-7, MGT-14, INC-12, INC-27 |
Useful Links
Frequently Asked Questions (FAQs)
Q1. When should MOA be attached as a PDF vs. filed as INC-33? INC-33 is used as a linked form when subscribers are ≤ 7 and all are Indian nationals/entities. If subscribers exceed 7, or any non-individual subscriber is based outside India, or any individual subscriber is a foreign national without a valid business visa, the MOA must be attached as a PDF in SPICe+ Part B.
Q2. Can the objects clause be changed through INC-33 linked to MGT-14? Yes. When MGT-14 is filed for alteration of the MOA objects, INC-33 is linked and the objects field is editable, pre-filled with the NIC code-based description. If a specific NIC code is entered in MGT-14 Field 7(c), that overrides the pre-fill.
Q3. Is there a fee cap for INC-33? Yes. For companies with share capital, the maximum registration fee payable is ₹2,50,00,000 (₹2.5 crore). For companies without share capital, it is capped at ₹10,000.
Q4. Who can witness the subscribers’ signatures? A practising professional. The witness cannot be one of the subscribers.
Summary
Form INC-33 (e-MOA) is the digital Memorandum of Association for all companies except Section 8 entities. It is filed as a linked form to SPICe+ Part B during incorporation (when subscribers ≤ 7) or to alteration forms post-incorporation. The fee structure favours OPCs and Small Companies with a concessional slab. Company Secretaries should pay close attention to the pre-fill logic for each field depending on which parent form INC-33 is linked to, and ensure DSCs of all subscribers are valid before proceeding.
Disclaimer
This article is based on the official Instruction Kit 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 helpkit and resources available on MCA website