MCA Form Guide
INC-10 — Professional Declaration at Incorporation
Quick answer: Declaration by the professional (CA, CS, or Cost Accountant) who has verified the incorporation documents that all requirements have been complied with. Filed as part of INC-32 at incorporation. One-time. False certification: Penalty on the professional under Section 448 and Section 449. Professional may also face ICAI / ICSI disciplinary action.
Quick answer
This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. The certifying professional (CA, CS, or Cost Accountant in practice) who certifies the INC-32 SPICe+ application. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
The certifying professional (CA, CS, or Cost Accountant in practice) who certifies the INC-32 SPICe+ application.
When to file
Filed as part of INC-32 at incorporation. One-time.
Penalty note
False certification: Penalty on the professional under Section 448 and Section 449. Professional may also face ICAI / ICSI disciplinary action.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
How to file
- 1
Confirm whether INC-10 is the correct filing for the event you are handling and that it matches the compliance filing trigger.
- 2
Collect the supporting records that match INC-10: The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Declaration by the professional (CA, CS, or Cost Accountant) who has verified the incorporation documents that all requirements have been complied with. This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files INC-10?
The certifying professional (CA, CS, or Cost Accountant in practice) who certifies the INC-32 SPICe+ application.
What is the deadline for INC-10?
Filed as part of INC-32 at incorporation. One-time.
What happens if INC-10 is filed late?
False certification: Penalty on the professional under Section 448 and Section 449. Professional may also face ICAI / ICSI disciplinary action.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is INC-10 a one-time or recurring filing?
This is a one-time filing tied to a specific corporate event. Once the event has occurred and the form is filed, it does not need to be refiled each year.
Which law or rule requires INC-10?
Section 7(1)(a), Companies Act 2013
Why this one matters
Use this guide as a starting point, then map the filing to the exact company event so you do not file the wrong form.
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