Company Incorporation, Forms and Promoter Notes for CA Inter Corporate and Other Laws

The notes start with a form-wise table covering the incorporation stage, post-incorporation compliance, alteration or conversion, and Section 8 company forms, each with its section reference and purpose. They then define a promoter under Section 2(69), explaining the statutory categories and the wider general sense of the term, with a practical example. A list of sections from 3 to 22 is included so students can map the chapter. Section 3 is explained with the minimum number of members for public, private and One Person Companies, and the eligibility and nominee rules for an OPC are set out.

The form summary table works well for quick revision before exams, since students can test themselves on which form does what, such as INC-20A for share payment declaration or INC-22 for change of registered office. Reading the promoter definition alongside Section 3 helps in answering descriptive questions on formation of a company. The OPC nominee requirements and the rules on natural persons being members of only one OPC are common areas for objective-type questions. Students should practise writing the section numbers next to each form.

These notes are meant for CA Inter students preparing the Corporate and Other Laws paper, particularly those studying the chapter on incorporation of a company and matters incidental to it. They are also useful for students of CS and commerce who want a clear overview of company formation procedure under the 2013 Act. Anyone revising the forms used at the registration stage will find the summary table convenient. The full PDF can be opened free in the Studycaller app.

• Incorporation of company under Section 3
• Summary of incorporation forms (DIR-2 INC-9 INC-11 SPICe+)
• Promoter meaning under Section 2(69)
• One Person Company formation and nominee
• Eligibility criteria for OPC members
• Post-incorporation compliance forms
• Alteration and conversion forms
• Sections 3 to 22 summary