e-MOA and e-AOA (INC-33 and INC-34) Explained

e-MOA (INC-33) and e-AOA (INC-34) are the electronic forms of a company’s Memorandum and Articles of Association. They are filed on the MCA portal along with the SPICe+ incorporation form, so the company’s constitution is created online rather than as scanned paper documents.

Why it matters for business registrations

If you plan to register a private limited company, these two forms are part of the filing. The MOA states what the company is and what it will do; the AOA sets how it will be run internally. Whatever you enter here becomes the company’s founding rulebook.

Wrong entries do not just cause a rejection. They can mean an amendment later, such as an AOA amendment, with its own filings.

Where and when they are used

• With SPICe+ when incorporating a company that qualifies for the electronic forms
• For Section 8 companies, which have their own prescribed forms and rules
• Not always: the MCA notes that where e-MOA and e-AOA do not apply, you attach PDF versions of the MOA and AOA instead

Cases involving non-individual or foreign subscribers are a common reason for the PDF route, so check your facts before choosing.

Key points: how it works

You fill in the particulars online: name, objects, capital, subscribers and the like. The MCA’s incorporation page lists INC-33 and INC-34 in the upload sequence after the SPICe+ form. The documents are digitally signed, and stamp duty is paid electronically.

Before you submit, double-check three things:

• The main objects and the activity you intend to run. See our change of object clause page for what a later change involves.
• Authorised and subscribed capital figures
• Subscriber names exactly as in their PAN

Common mistakes

• Copying objects from a template that does not match your business
• Mismatched names between the e-forms and identity documents
• Skipping the choice between e-forms and PDFs when subscribers are companies or foreign persons
• Forgetting that stamp duty and fees are paid separately

Related guides: MOA (Memorandum of Association), AOA (Articles of Association), SPICe+ form

FAQs

What are INC-33 and INC-34?

INC-33 is the e-MOA and INC-34 is the e-AOA, both filed during incorporation on the MCA portal.

Do I always need the e-forms?

Not always. Where they do not apply, PDF copies of the MOA and AOA are attached to the application instead.

Can the AOA be changed after incorporation?

Yes, through the amendment process under the Companies Act, which needs a shareholder resolution and a filing with the ROC.

Unsure which route fits your company? Talk to a Taxhint expert before you file.