Step 1
Obtain director identification number (DIN) online from the Ministry of Corporate Affairs portal  (National)

Time to complete: 1 day
Cost to complete: INR 100
Procedure: The process of obtaining a Director Identification Number (DIN) is as follows:
1. Obtain the provisional DIN by filing application Form DIN-1 online. This form is available on  the Ministry of Corporate Affairs 21st Century (MCA 21) portal. The provisional DIN is immediately issued.
The application form print out need to be taken and it must be signed and sent to the ministry by courier along with identity proof and Residence proof:
a. Identity proof (any of the following): Permanent Account Number card, driver’s license, passport, or voter card;
b. Residence proof (any of the following): driver’s license, passport, voter card, telephone bill, ration card, electricity bill, bank statement;

2. After the verification of the application and all the documents the permanent DIN is issued. The process takes about 4 weeks.

Step 2
Obtain digital signature certificate online from private agency authorized by the Ministry of  Corporate Affairs (National)

Time to complete: 3 days
Cost to complete: INR 1,500
Procedure: To use the new electronic filing system under MCA 21, the applicant must obtain a Class-II Digital Signature Certificate. The digital signature certificate can be obtained from one of six private agencies authorized by MCA 21. Company directors submit the prescribed application form along with proof of identity and address. Authorized agencies to obtain digital signature certificate

Step 3
Reserve the company name online with the Registrar of Companies (ROC) (National)

Time to complete: 2 days
Cost to complete: INR 500
Procedure: Reserving the company name is done online, under e-filing for name approval. The  applicant can check the availability of the desired company name on the MCA 21 website.  A maximum of 6 suggested names may be submitted. They are then checked by ROC staff for any similarities with all other names in India. Once the name is approved, the selected name appears on the website. Applicants need to keep consulting the website to confirm that one of their submitted names was approved.
In practice, it takes 2 days for obtaining a clearance of the name if the proposed name is available and conforms to the naming standards established by the Company Act (1 day for submission of the name and 1 day for it to appear on the MCA website).

Step 4
Stamp the company documents at the State Treasury (State) or authorized bank (Private)

Time to complete: 1 day
Cost to complete: INR 1,300 (INR 200 for MOA + INR 1,000 for AOA for every INR 500,000 of share capital or part thereof + INR 100 for stamp paper for declaration Form 1)
Procedure: The request for stamping the incorporation documents should be sent along with a unsigned copies of the Memorandum and Articles of Association, and the payment receipt.
The copies should be submitted to the Superintendent of Stamps or to the authorized bank for stamping are unsigned and that no promoter or subscriber has written anything on it by hand. The Superintendent returns the copies, one of which is duly stamped, signed, and embossed, showing payment of the requisite stamp duty. The rate of stamp duty varies from state to state. According to Article 10 and Article 39 of the Indian Stamp Act (1899). Once the memorandum and articles of association have been stamped, they must be signed and

Once the memorandum and articles of association have been stamped, they must be signed and dated by the company promoters, including the company name and the description of its activities and purpose, father-“s name, address, occupation, and the number of shares subscribed. This information must be in the applicant’s handwriting and duly witnessed.

Step 5
Get the Certificate of Incorporation from the Registrar of Companies, Ministry of Corporate Affairs (National)

Time to complete: 5 days
Cost to complete: INR 14,133 (see comments)
Procedure: e-form 1; e-form 18; and e-form 32 are required to be electronically filed on the website of the Ministry of Company Affairs:
Along with these documents, scanned copies of the consent of the initial directors, and also of the signed and stamped form of the Memorandum and Articles of Association, must be attached to Form 1.

The fees for registering a company can be paid online or in cash at certain authorized banks.

One copy of the Memorandum of Association, Articles of Association, Form 1, Form 32, Form 18 and the original name approval letter, consent of directors and stamped power of attorney must be physically submitted to the Registrar of Companies. The certificate of incorporation is sent automatically to the registered office of the company by registered or rush mail.

The registration fees paid to the Registrar are scaled according to the company’s authorized capital (as stated in its memorandum):
a. INR 100,000 or less: INR 4,000. If the nominal share capital is over INR 100,000, additional fees based the amount of nominal capital apply to the base registration fee of INR 4,000;
b. For every INR 10,000 of nominal share capital or part of INR 10,000 after the first INR 1,00,000 up to INR 500,000 INR 300;
c. For every INR 10,000 of nominal share capital or part of INR 10,000 after the first INR 500,000 up to INR 5,000,000 INR 200;
d. For every INR 10,000 of nominal share capital or part of INR 10,000 after the first INR 5,000,000 up to INR 1 10,000,000 INR 100;
e. For every INR 10,000 of nominal share capital or part of INR 10,000 after the first INR 10,000,000 INR 50.
The payment of fees can be made:
1. Offline: One can upload all incorporation documents and generate the payment challan. Against this challan, the applicant must obtain a demand draft for filing fees amount in favour of -” the Pay and Accounts Office, Ministry of Corporate Affairs, New Delhi”. The applicant must make the payment at specified branches of certain banks. It takes around one week for clearance of payment.
Only after the clearance of payment does the ROC accept the documents for verification and approvals;
2. Online: The applicant makes the payment by credit card and the system accepts the documents immediately. Once the documents have been uploaded, they can then be approved without any further correction. The online filing mechanism requires only one copy of scanned documents to be filed (including stamped MOA, AOA, and POA).
Schedule of Registrar filing fees for the articles and for the other forms (l, 18, and 32):
a. INR 200 for a company with authorized share capital of more than INR 100,000 but less than INR 500,000;
b. INR 300 for a company with nominal share capital of INR 500,000 or more but less than INR 2,500,000;
c.INR 500 for a company with nominal share capital of INR 2,500,000 or more.

Step 6
Make a seal (Private)

Time to complete: 1 day
Cost to complete: INR 350 (cost depends on the number of seals required and the time period for  delivery)
Procedure: It is not a legally required for the company to make a company seal to be incorporated.
Companies requires a seal to issue share certificates and other documents. The cost can range from INR 300 to INR 500.

Step 7
Obtain a Permanent Account Number (PAN) from an authorized franchise or agent appointed by the National Securities Depository Ltd. (NSDL) or the Unit Trust of India (UTI) Investors Services Ltd., as outsourced by the Income Tax Department (National)

Time to complete: 7 days
Cost to complete: INR 67 (INR 60 application fee + 12.36% service tax + INR 5 for application form, if
not downloaded)
Procedure: Under the Income Tax Act, 1961, each person must quote his or her Permanent Account Number (PAN) for tax payment purposes and the Tax Account Number (TAN) for depositing tax deducted at source. The Central Board of Direct Taxes (CBDT) has instructed banks not to accept any form for tax payment (challan) without the PAN or TAN, as applicable. The PAN is a 10-digit alphanumeric number issued on a laminated card by an assessing officer of the Income Tax Department.
The application for PAN can also be made online but the documents still need to be physically dropped off for verification with the authorized agent. For more details see( , , and )

Step 8
Obtain a Tax Account Number (TAN) for income taxes deducted at source from the Assessing Office in the Mumbai Income Tax Department 

Time to complete: 7 days
Cost to complete: INR 57 (INR 50 application fee + 12.36% service tax)
Comment: The Tax Account Number (TAN) is a 10-digit alphanumeric number required of anyone responsible for deducting or collecting tax. The provisions of Section 203A of the Income Tax Act require that all persons who deduct or collect tax at the source must apply for a TAN. The section also makes it mandatory for the TAN to be quoted in all tax-deducted-at-source (TDS) and tax collected-at-source (TCS) returns, all TDS/TCS payment challans, and all TDS/TCS certificates issued.

Failure to apply for a TAN or to comply with any of the other provisions of the section is subject to a penalty of INR 10,000/- . The application for allotment of a TAN must be filed using Form 49B and submitted at any TIN Facilitation Center authorized to receive e-TDS returns.

Locations of TIN Facilitation Centres can be found at and The processing fee for both applications (a new TAN or a change request) is INR 50 (plus applicable taxes). After verification of application, the same is sent to the Income Tax Department and upon satisfaction the department issues the TAN to the applicant.

More details you can view Ministry of Corporate Affairs (MCA21) Handbook