- Form INC-32 can be filed even after approval of INC-1. This facility was not provided in INC-29
- MOA & AOA has been provided in electronic mode in INC-33 and INC-34 respectively.
- With e-MOA & AOA no need of subscriber’s signatures. DSC of subscribers can be affixed on e-MOA & AOA.
- No need of witness signatures. DSC of witness can be affixed on e-MOA & AOA