MCA introduced SPICE (Simplified Proforma for Incorporating Company Electronically) w.e.f. 02.10.2016 vide e-form INC-32

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