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INC-20A Commencement of Business Filing

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Documents: Bank proof of subscription money, board resolution, director details.

Fees: INC-20A filing starting from INR 2,499 (Exl GST and Govt. Charges).

Eligibility: Companies with share capital incorporated on or after 2 November 2018.

Timeline: File within 180 days of incorporation; we file in 1 to 2 days.

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INC-20A Filing: Overview and Quick Summary

📌 TL;DR - INC-20A Filing Services at a Glance

Form INC-20A is the Declaration for Commencement of Business filed within 180 days of incorporation under Section 10A of the Companies Act, 2013. A company with share capital incorporated on or after 2 November 2018 cannot commence business or borrow until it is filed. Late filing costs Rs 50,000 plus Rs 1,000 per day per director.

Parameter	Detail
Governing Provision	Section 10A, Companies Act, 2013 (read with Section 12(2))
Applicable To	Companies with share capital incorporated on or after 2 November 2018
Timeline	Within 180 days of the date of incorporation
Cost	Patron fee from INR 2,499 (Exl GST and Govt. Charges) plus MCA fee
Penalty	Company Rs 50,000; director Rs 1,000 per day up to Rs 1,00,000
Form / Portal	Form INC-20A on the MCA V3 portal, CA/CS/CMA certified
Authority	Registrar of Companies (ROC), Ministry of Corporate Affairs

INC-20A filing services from Patron Accounting cover the board resolution, bank proof of subscription money and professional certification needed to obtain your commencement of business certificate. We file fast so your new company can legally operate, open accounts and raise funds. Our team has supported 10,000+ businesses since 2009.

INC-20A is the first filing after private limited company registration or one person company registration, and it sits ahead of the wider private limited company compliance calendar.

What Is Form INC-20A?

Form INC-20A is the Declaration for Commencement of Business that a company files with the Registrar of Companies under Section 10A of the Companies Act, 2013. A director declares that every subscriber has paid the value of shares agreed to be taken.

The form must be filed within 180 days of incorporation. It applies to companies with share capital incorporated on or after 2 November 2018. Until it is filed, the company cannot commence business or exercise any borrowing powers, making it a critical first compliance.

Key Terms for INC-20A Filing:

Commencement of Business Certificate: The MCA confirmation that a company may legally start operations, obtained by filing INC-20A.
Subscription Money: The value of shares each subscriber to the memorandum agrees to pay, which must be deposited before filing.
Section 10A: The Companies Act provision mandating the declaration of commencement of business.
Borrowing Powers: A company’s ability to raise loans, which is suspended until INC-20A is filed.
Registered Office Verification: Confirmation of the office under Section 12(2), a precondition for INC-20A.

Within 180 Days Section 10A

Who Must File INC-20A?

Every company with share capital incorporated on or after 2 November 2018 must file Form INC-20A within 180 days of incorporation. The requirement applies regardless of whether the company has started operations.

Private Limited Companies incorporated on or after 2 November 2018 with share capital.
Public Limited Companies and One Person Companies in the same period.
Section 8 companies with share capital incorporated after the said date.
Not applicable: Companies incorporated on or before 1 November 2018, and companies incorporated without share capital.
No startup relief: Section 446B reduced penalties for startups and small companies do not apply to Section 10A defaults.

Just incorporated? See our private limited company registration and complete INC-20A as your next step.

Our INC-20A Filing Services

Service	What We Do
Subscription Money Verification	We confirm that each subscriber has deposited the agreed share value into the company bank account and that it matches the paid-up capital in the form.
Board Resolution Drafting	We draft the board resolution authorising the declaration and the director to sign Form INC-20A.
Bank Proof Compilation	We prepare the bank statement or certificate evidencing receipt of subscription money for attachment.
Professional Certification	We arrange certification of the form by a practising Chartered Accountant, Company Secretary or Cost Accountant.
MCA V3 Filing with DSC	We file the form on the MCA V3 portal using the director’s Digital Signature Certificate and share the SRN and certificate.
Late Filing and Penalty Support	For companies past the 180-day deadline, we file promptly and advise on the penalty position to limit further exposure.

Our Process

INC-20A Filing Process: Step by Step

How Patron files Form INC-20A, from opening the company bank account to receiving the commencement of business certificate.

Step 1

Open the Company Bank Account

Open a current account in the company name and collect the subscription money from all subscribers.

Current account Subscription in

Bank 01

Step 2

Pass the Board Resolution

The Board authorises the declaration of commencement of business and the signing director.

Board approval Signatory

Resolution 02

Step 3

Compile Bank Proof

Obtain the bank statement or certificate evidencing the deposited share capital.

Bank statement Capital proof

Proof 03

Step 4

Complete Form INC-20A

Enter CIN, registered office and paid-up capital details on the MCA V3 portal.

CIN details Paid-up capital

Form 04

Step 5

Attach Proof and Certify

Attach the bank proof and have the form certified by a practising CA, CS or CMA.

Attach proof CA/CS/CMA

Certify 05

Step 6

Affix DSC and Submit

Sign with the director’s Digital Signature Certificate, then submit and pay the MCA fee.

Director DSC Pay fee

Submit 06

Step 7

Receive the Certificate

Once approved, the ROC issues the commencement of business certificate; save the SRN.

COB certificate Save SRN

Receive 07

Documents Required for INC-20A Filing

Certificate of Incorporation and company CIN.
Company bank statement showing subscription money received.
Board resolution authorising the declaration.
Director details with DIN matching MCA records.
Sectoral regulator approval, where applicable.
Valid DSC of the signing director and the certifying professional.

Need the full checklist? We share a ready INC-20A document checklist when you book a filing slot.

Common INC-20A Filing Challenges and Solutions

Challenge	Impact	How Patron Accounting Solves It
Subscription money not deposited	INC-20A cannot be filed until every subscriber pays the share value into the company account. We guide founders to complete this first.
Capital mismatch with bank proof	The paid-up capital in the form must match the bank deposit. We reconcile both before filing.
Missing the 180-day deadline	Crossing 180 days triggers Rs 50,000 plus Rs 1,000 per day per director and strike-off risk. We prioritise overdue filings immediately.
Director details mismatch	Mismatched DIN or director data causes rejection. We verify every field against MCA records.

INC-20A Filing Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 2,499 (Exl GST and Govt. Charges)
What it covers	Subscription verification, board resolution, bank proof and INC-20A filing
MCA statutory filing fee	Charged on actual basis; depends on the company’s nominal share capital
Late filing penalty	Company Rs 50,000; director Rs 1,000 per day up to Rs 1,00,000

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

The MCA statutory filing fee is charged on an actual basis and depends on the company’s nominal share capital. Late filing attracts a company penalty of Rs 50,000 and a director penalty of Rs 1,000 per day up to Rs 1,00,000. Contact us for a detailed quote.

Get a free INC-20A Filing consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

How Long Does INC-20A Filing Take?

Stage	Estimated Timeline
Patron filing turnaround	Within 1 to 2 working days once subscription money is deposited and bank proof is ready
Statutory deadline	180 days from the date of incorporation
Until filing	Business operations and borrowing are suspended
Recommendation	File as soon as the share capital is received

Patron typically files INC-20A within 1 to 2 working days once the subscription money is deposited and bank proof is ready. The statutory deadline is 180 days from incorporation. Because business operations and borrowing are suspended until filing, we recommend completing it as soon as the share capital is received.

Key Benefits

Why Choose Professional INC-20A Filing

Unlock Operations and Borrowing

Filing INC-20A legally unlocks business operations and borrowing powers, which stay suspended under Section 10A until it is done.

Avoid the Heavy Penalties

The Rs 50,000 company penalty and the Rs 1,000 per day director penalty up to Rs 1,00,000 are avoided by filing within 180 days.

Prevent ROC Strike-Off

Timely filing prevents the Registrar from striking off a newly incorporated company for not declaring commencement of business.

Bank Proof and Capital Reconciled

The bank proof of subscription and the paid-up capital figures are reconciled before filing so the form is approved cleanly.

No Startup-Relief Misread

Section 446B startup relief does not apply to Section 10A, and the filing is handled accordingly without relying on it.

Certified by Qualified CAs and CSs

The form is certified and filed by qualified Chartered Accountants and Company Secretaries.

Trusted by Businesses Across India

10,000+ Businesses Served | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years

"Patron filed our INC-20A within two days of receiving subscription money so we could open operations and sign our first contract." - Founder, technology startup, Bengaluru.

"We were close to the 180-day deadline. Patron filed INC-20A in time and saved us from heavy penalties." - Director, services company, Pune.

Trusted by leading brands including Hyundai, Asian Paints and Bridgestone for accounting and compliance support.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves businesses across India - both in-person and remotely.

Before vs After Filing INC-20A

Factor	Before INC-20A	After INC-20A
Commence business	Not permitted	Permitted
Borrowing powers	Suspended	Available
Penalty exposure	Rs 50,000 plus Rs 1,000/day after 180 days	None on this count
Strike-off risk	ROC may remove the name	Removed

Related Incorporation and Compliance Services

INC-20A is the first post-incorporation filing. Patron supports the full journey from registration onward.

Private Limited Company Registration to incorporate your company.
One Person Company Registration for single-founder companies.
Private Limited Company Compliance for the ongoing annual compliance package.
Change in Registered Office if your office address changes.
Director KYC (DIR-3 KYC) to keep director DIN status active.

Legal and Compliance Framework

Governing provision: Section 10A of the Companies Act, 2013 requires a company with share capital incorporated on or after 2 November 2018 to file a declaration of commencement of business within 180 days.

Preconditions: Every subscriber must have paid the value of shares, and the company must have verified its registered office under Section 12(2).

Penalty: Under Section 10A(2), the company is liable to Rs 50,000 and every officer in default to Rs 1,000 per day, up to a maximum of Rs 1,00,000.

Strike-off and no startup relief: The Registrar may strike off a company that has not filed within 180 days, and Section 446B startup relief does not apply to Section 10A.

Refer to the MCA portal for filing and to Section 10A on IndiaCode for the bare provision.

What is the due date for filing Form INC-20A?

Form INC-20A must be filed within 180 days of the date of incorporation under Section 10A of the Companies Act, 2013. The deadline is calculated strictly from the incorporation date on the Certificate of Incorporation. Until INC-20A is filed, the company cannot commence business or exercise any borrowing powers.

Who must file Form INC-20A?

Every company with share capital incorporated on or after 2 November 2018 must file Form INC-20A. This covers private, public, One Person and Section 8 companies with share capital. Companies incorporated on or before 1 November 2018, and companies without share capital, are not required to file the declaration of commencement of business.

What is the penalty for not filing INC-20A?

If INC-20A is not filed within 180 days, the company is liable to a penalty of Rs 50,000 and every officer in default to Rs 1,000 per day, up to a maximum of Rs 1,00,000. The Registrar may also strike off the company if it has not filed and appears not to be carrying on business. Startup relief under Section 446B does not apply.

What documents are required for INC-20A?

INC-20A requires the company bank statement or certificate evidencing that subscribers have deposited the share subscription money, a board resolution authorising the declaration, and director details matching MCA records. Where the business is regulated, sectoral approval such as RBI or SEBI is also attached. A valid Digital Signature Certificate is needed to sign.

Can a company operate before filing INC-20A?

No. Under Section 10A, a company with share capital incorporated on or after 2 November 2018 cannot commence any business or exercise borrowing powers until it files INC-20A and obtains the commencement of business certificate. Operating or borrowing before filing is a contravention and exposes the company and its officers to penalties.

Does INC-20A need professional certification?

Yes. Form INC-20A must be digitally signed by a director using a valid Digital Signature Certificate and certified by a practising Chartered Accountant, Company Secretary or Cost Accountant. The professional certification confirms that the declaration and the attached bank proof of subscription money are true and correct before submission to the ROC.

Is INC-20A a one-time filing?

Yes. INC-20A is a one-time, time-sensitive filing made once within 180 days of incorporation. It is not an annual return. Once the company files the declaration and the ROC issues the commencement of business certificate, the requirement is satisfied and the company can legally operate and borrow.

What happens if the 180-day deadline is missed?

Missing the 180-day deadline triggers a company penalty of Rs 50,000 and a director penalty of Rs 1,000 per day up to Rs 1,00,000, and exposes the company to ROC strike-off. The company should file INC-20A immediately to limit the daily director penalty and restore its ability to commence business and borrow.

INC-20A last date kya hai?

Company incorporation ke 180 din ke andar Form INC-20A file karna hota hai.

INC-20A na file karne par kya hota hai?

Company par Rs 50,000 aur director par Rs 1,000 per day penalty lagti hai, aur strike-off ka risk hota hai.

Quick Answers

What is INC-20A for? To declare commencement of business and unlock operations and borrowing.

Which companies file it? Those with share capital incorporated on or after 2 November 2018.

What is the deadline? 180 days from incorporation.

Who certifies it? A practising CA, CS or CMA, with a director’s DSC.

Filing Deadline Reminder

Act within 180 days. Until INC-20A is filed, your company cannot operate or borrow. After 180 days, the company faces Rs 50,000, each director Rs 1,000 per day up to Rs 1,00,000, and possible strike-off. File as soon as subscription money is received.

File your INC-20A - Call +91 945 945 6700 or WhatsApp us. We respond within 2 hours.

File Your INC-20A with Patron Accounting

Form INC-20A is the declaration of commencement of business that every share-capital company incorporated on or after 2 November 2018 must file within 180 days under Section 10A.

Until it is filed, the company cannot operate or borrow, and delay risks heavy penalties and strike-off. Patron Accounting, with qualified CAs and CSs and offices in Pune, Mumbai, Delhi and Gurugram, files INC-20A quickly so your new company can legally commence business.

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INC-20A Filing Support Across India

In-person and remote INC-20A filing support from our offices in Pune, Mumbai, Delhi and Gurugram.

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Content Created: 3 June 2026 | Last Updated: | Next Review: 4 September 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed at least yearly and updated whenever Section 10A and Section 12(2), the 180-day timeline, the INC-20A penalty under Section 10A(2), the MCA V3 process, or the position on Section 446B startup relief change. Freshness Tier 1.

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