To check whether the name is acceptable or available, the entrepreneur can use the website of the Ministry of Company Affairs (“MCA”) – www.mca.gov.in.
For any clarification or doubt the office of the Registrar of Companies (‘ROC’) can be visited .
Address: 37/17, Westcott Building, The Mall, Kanpur 208 001, Uttar Pradesh
Phone: 0512-352304
Fax: 0512-291769
After the name has been finalized, six names in order of preference can be inserted in the prescribed Form 1-A for making the application to the agency notified by the MCA (MCA PFO, Office No. 103-104, First Floor, 14/144, Ratan Esquire, Chunniganj, Kanpur) for seeking availability of desired name. The said Form 1A is thereafter forwarded to the office of RoC for further processing.
While filing Form 1A it should be ensured that:

• The details are filled in correctly as no change is entertained in the Form once the Form is filed.
• Guideline Instructions issued by the Department of Company Affairs for deciding the availability of name for the formation of a Company are compiled with.
• As per the provisions of the Emblems and Names (Prevention of Improper Use) Act, 1950, use of improper names is prohibited.

The status of application filed can be ascertained from the MCA’s website.

The Ministry of Company Affairs has laid down guidelines as regards the use of key words in a company’s name. In order to have a key word as part of the company’s name, the following minimum authorized share capital requirements have to be fulfilled: -

For stamping of the Memorandum and Articles of Association, the application has to be submitted with the treasury officer, Treasury Office, Kaiserbagh, Lucknow for the issuance of self adhesive stamps, which is required to be affixed on the Memorandum and Articles of Association, along with the challan in Form TR-6 (in original), which is issued by the State Bank of India, Main Branch, Hazratganj, Lucknow while depositing the stamp fees.
The application should be accompanied necessarily by the following:
(i) Two Blank Copies of the Memorandum of Association and Articles of Association.
(ii) Payment receipt.
Ensure that the copies submitted to the Superintendent of Stamps for stamping are unsigned and no promoter or subscriber has written anything on it by hand. The Superintendent returns the copies one of which is duly stamped, signed and engrossed evidencing the payment of the requisite stamp duty.

The print out of the Memorandum and Articles of Association of the Company on the non judicial stamp paper are to be signed by at least two subscribers, each of whom shall also write in his own hand, his fathers name, occupation, address and the number of shares subscribed for. There will at least be one witness to these signatures, who shall also sign and write in his own hand, his fathers name, occupation and address. Get the following documents prepared:

• Form 1 (Declaration of Compliance) - This is to be given by an advocate of the Supreme Court or of a High Court or a Secretary or a Chartered Accountant, in whole time practice in India who is engaged in the formation of a Company or by a person named in the Articles of the company as a director, manager, or secretary of the company that all the requirements of the Companies Act, 1956. This declaration should be on the non judicial stamp paper Rs. 10/- of the appropriate value with reference to the State in which the office of the Registrar of Companies situate.
• From- 18 (Notice of situation of the registered office)-This form is to be signed by the First Director of the Company named in the Articles and must be lodged with the Registrar together with the Memorandum and Articles of Association at the time of lodgment for the incorporation of the proposed company
• Form 32 (in duplicate) (Particulars of Directors )
• Power of Attorney (on Non-judicial stamp paper Rs. 100/- ) to be given in favor of one of the promoter/subscriber or chartered accountant or company secretary or an advocate for fulfilling various formalities at Registrars' office for incorporation of a company.

The fees paid to the Registrar for registration are scaled according to the amount of the share capital of a company as stated in its memorandum. The schedule is as following:

For registration of a company whose nominal share capital does not exceed Rs.100,000: Rs. 4,000.

For registration of a company whose nominal share capital exceeds Rs.100,000, the above fee of Rs.4,000 with the following additional fees regulated according to the amount of nominal capital:-

(a) Rs. 300 for every Rs.10,000 of nominal share capital or part of Rs.10,000 after the first Rs.1,00,000 up to Rs.5,00,000;

(b) Rs. 200 for every Rs.10,000 of nominal share capital or part of Rs.10,000 after the first Rs.5,00,000 up to Rs.50,00,000;

(c) Rs. 100 for every Rs.10,000 of nominal share capital or part of Rs.10,000 after the first Rs.50,00,000 up to Rs.1 crore;

(d) Rs. 50 for every Rs.10,000 of nominal share capital or part of Rs.10,000 after the first Rs.1 crore.

The above stated fees are required to be paid in the office of the ROC by way of a Demand Draft/ Treasury Challan.

The DD has to be drawn in favor of either the office of the concerned ROC or in favor of the Pay and Accounts Officer, Department of Company Affairs.

Schedule of RoC filing fees for the Articles and for the other forms l, 18 and 32:

• Rs. 200 In respect of a company having a nominal share capital of Rs. 100,000 or more but less than Rs. 500,000;
• Rs. 300 In respect of a company having a nominal share capital of Rs. 500,000 or more but less than Rs. 2,500,000;
• Rs. 500 In respect of a company having a nominal share capital of Rs. 2,500,000 or more.

The ROC will then scrutinize the documents filed by the Company and if necessary the authorized person will on intimation make the necessary corrections under his initials. Obtain the Certificate of Incorporation of the company from the office of the ROC. The company can commence its business on getting incorporation certificate from RoC. The other procedures given below can be done after the business is started.

 Although the process of electronic filing has begun to take place, as of April 2006, the person incorporating has two choices. He or she can either file the company documents in the traditional manner, or can prepare a soft copy of all forms (which are now available online), save them in a floppy or CD, and take it to the registry where it is uploaded to the new system and filed. Once the electronic system is fully implemented, the goal is that an entrepreneur will be able to incorporate the company from any computer. All documents for company incorporation will be available for electronic filing subject to the condition that the person has obtained a Digital Signature Certificate. To obtain a Digital Signature Certificate an application is required to be submitted with the agencies, which are notified by the MCA.

Another new requirement is the Directors Identification Number (DIN); which will be mandatory for every person who is a director on the board of the company. Directors can receive a provisional DIN through the Web. The provisional number is used in the same way as the final number, which will be issued in about 30 days. A person can only have one DIN and it is used for all companies for which he or she is a director

Company shall arrange for its Common Seal from the vendor dealing in seals and stamps.

The Company is required to apply for allotment of the Permanent Account Number (PAN) by making an application in Form 49A on or before 31st May of the relevant assessment year and filing with the UTI Investor Services Limited, Regency Plaza, 5 Park Road, Lucknow. Documents required will be certificate of Registration issued by the Registrar of Companies.

Documents required are :

• For identity proof a copy of the Certitificate of Registration of the Company certified by a director and duly stamped;

2) For address proof – a copy of the Form 18 along with the filing receipt issued by the Registrar of Companies, certified by a director and duly stamped

PAN can be applied for in Tatkal category by paying additional fees. Fees for applying PAN under Tatkal category is Rs. 150/- .

The task of allotment of Permanent Account Number has been assigned by the Ministry of Finance, Government of India to the Unit Trust of India ("UTI"). The offices of Unit Trust of India are situated in all the major cities of India. The Form is available at all the designated offices of UTI. The Form is required to be submitted along with a fee of Rs. 150/-. The Permanent Account Number is generally allotted within a period of 15-30 days from the date of filing the application.

Recently the work of allotment of PAN is also assigned to National Securities Depositories Limited (NSDL). So the application can also be made with any one of the designated Tax Information Network (TIN) Facilitation Centre at Lucknow. In Lucknow the following are the TIN Facilitation Center.

Karvy Consultants Limited

94, Mahatma Gandhi Marg
Hazratganj, Opp: Governor House,
Lucknow, Uttar Pradesh – 226001
Tel: 0522 - 2236819 - 28

Integrated Enterprises (I) Limited

Saran Chambers - 1
3rd Floor, Near UTI Office
5, Park Road
Lucknow
Uttar Pradesh - 226001
Tel: 0522 - 2236766 / 2235736

Alankit Assignments Limited

INR 56 (INR 50 + service tax at 12.24% for fee)

The application for TAN is required to be filed at any tax information network (TIN) facilitation center, Karvy Consultanta Limited, 94-M.G.Marg, Lucknow. Application is to be accompanied with the copy of Memorandum and Articles of Association of Company, list of Directors and boards resolution in favor of any director authorizing him to apply for the TAN. TAN must be applied immediately after first deduction of tax at source.

Ministry of Finance, Government of India has designated the National Securities Depository Limited ("NSDL") to allot the Tax Deduction Account Number to all the applicants. For obtaining the said number an application in the prescribed Form No. 49B is required to be made to NSDL along with a prescribed fee of Rs. 54/-. The said number is generally allotted by NSDL within 7 days from the date of filing the application. NSDL insists on the submission of the Permanent Account Number along with the application for Tax Deduction Account Number.

In every State of India sales tax is applicable. State Governments have formulated the law and the sales tax is levied and collected as per the local laws in force from time to time. In addition, inter-state sales are subject to levy of central sales tax as per the provisions of the Central Sales Tax Act, 1956. In Lucknow, it is mandatory to get registered under the Local Sales Tax Act, in the following circumstances:

• For manufacturers if the total turnover is exceeding Rs. 100,000/-;
• For others, if the total turnover is exceeding Rs. 150,000;
• In the case of Central Sales Tax Act, registration is mandatory to engage in the business of sales of goods from one state to another.

For obtaining the registration under the Local and Central Sales Tax Act, application in the prescribed Form is required to be made to the Sales Tax Officer of the ward in which the principal place of business is located along with the following documents:

- Latest rent receipt (if premises is taken on lease) or ownership documents, as the case may be;

• Proof of legal and physical proof of possession of the business premises;
• A copy each of the Certificate of Incorporation, Memorandum of Association and the Articles of Association;
• A certified true copy of the Board Resolution;
• A self attested copy of the Permanent Account Number of the company. Since PAN has to be furnished to sales tax authority at the time of final scrutiny (normally about 10 days after the date of making the application, by which time PAN may also be obtained), the process can be simultaneous. Consultancies and professional companies do not require Sales Tax Registration. Sales tax registration will be effective from the date of application.

no charge

Application shall be made to the prescribed authority (Additional commissioner of Professional Tax/ Assistant commissioner of Professional Tax or such other prescribed authority) regarding registration under Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987.The tax shall be payable to the Deputy Commercial Tax officer (DCTO) of the area where organization is registered.

The Procedure for obtaining registration certificate under the Uttar Pradesh Dookan aur Vanijya Adhishthan Adhiniyam, 1962 (UP Shops and Commercial Establishments Act, 1962 in English) is as follows:

The employer of every establishment shall, within 30 days from the date of commencement of its work, submit with the Inspector of the area concerned, a statement in the prescribed form along with the applicable fee (depending on number of workers working in the establishment) for registration of the establishment. The statement shall consist of the following information:

• the name of the employer and the manager, if any;
• the postal address of the establishment; and
• such other particulars as may be prescribed.

The Inspector shall then register the establishment by entering the name of the establishment in the register of establishments and shall issue a certificate of registration to the employer. The certificate of registration is required to be prominently displayed at the establishment. The certificate of registration issued is required to be renewed after the expiry of such period as prescribed in the State Act.

The employer shall compulsorily inform the Inspector about any change in the statement/form submitted for registration, within 15 days from such change. The Inspector shall then make necessary changes in the register of establishments and in the certificate of registration. The employer is also required to inform about the closure of the establishment to the Inspector within 15 days from the date of closure and return the certificate of registration to the Inspector.

The annual fee ranges from Rs. 100 to a maximum of Rs. 4500 depending on the number of employees.