Form INC-34: Complete Guide to e-AOA (e-Articles of Association) on MCA Portal

What is Form INC-34 (e-AOA)? link

Form INC-34 is the electronic web form used to file the Articles of Association (AOA) 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, read with Schedule I.

The AOA defines the internal rules and regulations that govern a company’s management. Filing the e-AOA digitally through INC-34 replaces the need to submit a physical AOA document.

Note: For Section 8 companies and Part I Section 8 companies, the applicable form is INC-31 (not INC-34).

When is INC-34 Filed? link

INC-34 is filed in two scenarios:

1. At the time of Company Incorporation Filed as a linked form to SPICe+ Part B. This applies 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 AOA must instead be attached as a PDF document directly in SPICe+ Part B.

2. For Subsequent Alteration of AOA Filed as a linked form to any of the following forms, as applicable:

• SH-7 (Alteration of share capital)
• MGT-14 (Filing of resolutions)
• INC-27 (Conversion of company)
• INC-6 (One Person Company conversion)
• INC-18 (Application to Tribunal for conversion to Public Company)
• INC-20 (Intimation to Registrar of Revocation of License)

Important Checkpoints Before Filing INC-34 link

• Register on MCA portal before filing
• All subscribers signing the form 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-34 (for incorporation)
• Type of company selected in SPICe+ Part A must be other than Section 8 / Part I Section 8 company
• Total number of first subscribers must be ≤ 7 (for the linked form route)
• DSC attached must be registered on MCA portal against the correct DIN/PAN/Membership number
• DSC must be valid and non-expired/non-revoked

Step-by-Step Filing Process link

For Company Incorporation (linked to SPICe+ Part B) link

1. Access MCA homepage and login
2. Go to Application History in your user dashboard
3. Access the SPICe+ application with status ‘Draft’ or ‘SPICe+ Part A Approved’
4. Open Form No. INC-34 (e-AOA)
5. Fill up the application
6. Optionally save as draft
7. Submit the webform
8. Affix the DSC on the PDF document generated
9. Upload the DSC-affixed PDF on the MCA portal
10. File along with SPICe+ Part B

For Subsequent Alteration of AOA link

Option 1 — Via MCA Services Menu:

1. Login to MCA portal
2. Go to MCA Services → E-Filing → Company Forms Download
3. Access the applicable form (SH-7 / MGT-14 / INC-27 / INC-6 / INC-18 / INC-20)
4. Enter company information (CIN auto-populated for company users; searchable for professionals)
5. Fill up the parent form and click ‘Save and Continue’ to access e-AOA
6. Fill in the e-AOA details
7. Submit, affix DSC, and upload the DSC-affixed PDF

Option 2 — Via MCA Search Bar: Search for the parent form directly from the MCA homepage and follow steps 4–7 above.

Resubmission Process link

For Incorporation (SPICe+ Part B) link

1. Login and go to Application History
2. Access SPICe+ application with status ‘Resubmission Required’
3. Update INC-34, submit, affix DSC, and upload within 15 days of the BO marking the SRN for resubmission
4. SMS and email reminders are sent daily for 15 days if resubmission is not completed within 24 hours of the SRN update

For Subsequent Alteration (SH-7 / MGT-14 / etc.) link

• Access the parent form with status ‘Resubmission Required’ from Application History, or
• Click the link in the resubmission notification email
• Update e-AOA details, submit, affix DSC, and upload

Field-Level Instructions link

Company Name link

• Linked to SPICe+ Part B: Pre-filled from SPICe+ Part A
• Linked to SH-7 / INC-27 / INC-20: Pre-filled from those forms
• Linked to MGT-14: Must be entered manually
• Linked to INC-6 / INC-18: Pre-filled based on type of conversion

Subscriber Details (Section 12) link

Displayed only when INC-34 is linked to SPICe+ Part B. Pre-filled from SPICe+ Part B.

DSC Field link

• Displayed only when linked to SPICe+ Part B
• Disabled in case of: non-individual foreign subscriber (ISO Country Code other than ‘IND’), AOA attached as PDF in SPICe+ Part B, or resubmission code R01 selected by BO

Witness Details (Signed before Me) link

• Displayed only when linked to SPICe+ Part B
• For ACA members: membership number is mandatory
• For others: DIN/PAN/Passport Number is optional
• The witness’s identifier must not belong to any subscriber

Attachments (for Subsequent Alterations only) link

• Format: PDF or JPG only
• Maximum size per attachment: 2 MB
• Total submission size: up to 10 MB

Declaration link

Displayed only when linked to SH-7 / MGT-14 / INC-27 / INC-6 / INC-18 / INC-20. Designation is pre-filled as ‘Director’.

Fee Structure link

No delay fee applies to INC-34. Filing fee is based on the nominal share capital of the company.

Companies with Share Capital link

Companies without Share Capital link

Fee is subject to change as per amendments to the Companies (Registration Offices and Fees) Rules, 2014.

Processing Mode link

INC-34 is processed in Non-STP (Non-Straight Through Processing) mode, meaning it involves human review by the Registrar of Companies.

Key Differences: INC-34 vs INC-31 link

Useful Links link

• Access Form INC-34 on MCA
• FAQs on e-filing
• Payment and Fee Services

Frequently Asked Questions (FAQs) link

Q1. Is INC-34 mandatory for all companies at incorporation? INC-34 applies to all companies except Section 8 and Part I Section 8 companies. It is filed as a linked form to SPICe+ Part B when subscriber count is 7 or fewer. For more subscribers or foreign subscribers without valid business visa, the AOA must be attached as a PDF in SPICe+ Part B.

Q2. What is the DSC requirement for INC-34? Each subscriber must affix their DSC. The DSC must be registered on the MCA portal against the correct DIN/PAN/Membership number and must be valid and non-revoked.

Q3. Can a foreign subscriber sign INC-34 electronically? No. If the subscriber is a non-individual foreign entity (ISO Country Code other than ‘IND’), the DSC field is disabled and the AOA must be attached as a PDF document in SPICe+ Part B instead.

Q4. What is the time limit for resubmission of INC-34? Resubmission must be completed within 15 days from the date the BO marks the SRN as ‘Resubmission Required’. The DSC-affixed PDF upload must be completed within 24 hours of the SRN update to avoid daily reminders.

Q5. Which professional can certify INC-34? INC-34 does not separately require professional certification — it is filed as a linked form to the parent application (SPICe+ Part B or the alteration form) which carries the professional certification.

Summary link

Form INC-34 (e-AOA) is the digital Articles of Association form for all companies other than Section 8 entities. It is filed as a linked form to SPICe+ Part B during incorporation (when subscribers ≤ 7) or to applicable alteration forms post-incorporation. The form requires DSC of subscribers and is processed in Non-STP mode. Company Secretaries and other professionals must ensure all DSCs are valid, registered on MCA, and that the correct parent form is selected before accessing INC-34.

Disclaimer link

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