Rule 18 The Companies (Incorporation) Rules, 2014

Certificate of Incorporation

Rule 18 of The Companies (Incorporation) Rules, 2014 was amended on January 25, 2017. Before the amendment, it stated that the Registrar would issue a Certificate of Incorporation in Form No.INC-11. After the amendment, this rule now requires the Certificate of Incorporation to include the company’s permanent account number if it is issued by the Income-tax Department.

In simpler terms, when a company in India is registered, it receives a Certificate of Incorporation. Before 2017, this certificate was issued in a specific format (Form No.INC-11). However, after the amendment, if the Income-tax Department is involved in the issuance of this certificate, it must also include the company’s permanent account number.

For example, if a new company named “ABC Pvt. Ltd.” is registered with the help of the Income-tax Department after this amendment, the Certificate of Incorporation for “ABC Pvt. Ltd.” will not only confirm its incorporation but also include its permanent account number.

This change came into effect on January 30, 2017.

Rule 18 The Companies (Incorporation) Rules, 2014

The Certificate of Incorporation shall be issued by the Registrar in Form No.INC-11 and the Certificate of Incorporation shall mention permanent account number of the company where if it is issued by the Income-tax Department]

Amendment

*1. Substituted by Companies (Incorporation) Amendment Rules, 2017 Dated 25th January, 2017

For Rule 18

The Certificate of Incorporation shall be issued by the Registrar in Form No.INC.11.

the following shall be substituted

“The Certificate of Incorporation shall be issued by the Registrar in Form No.INC-11 and the Certificate of Incorporation shall mention permanent account number of the company where if it is issued by the Income-tax Department”

*Note: This shall come into force w.e.f 30th January, 2017

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