WikiMCA
SnapshotStart in IndiaCheckChecklistCalendarFormsIncorporateCommence businessChange a directorDirector KYCGet a DINShift the officeChange the nameAuthorised capitalAllot sharesTransfer sharesRegister a chargeAppoint the auditorAuditor resignsFile the yearPrivate to publicConvert an OPCCompany to LLPLLP to companyGo dormantStrike offWind upAnnual filingsWho must sitMeetingsCapitalFinance & CSRAuditorRegistersROC officesActsEntitiesPenaltiesNotificationsGlossary
Reference

Glossary

Short meanings for the labels on the desk. The section page is the authority.

AGM
Annual general meeting. The yearly meeting of members. OPC is exempt. Most other companies hold it within six months of the year end.
CSR
Corporate social responsibility under section 135. Triggered by net worth, turnover or net profit. Spend is 2% of average section 198 net profits.
DIN
Director Identification Number. A person needs an active, KYC-compliant DIN before appointment. The DIN belongs to the person, not the company.
DSC
Digital signature certificate used to sign MCA forms. An expired DSC is the most common reason a finished form will not upload.
KMP
Key managerial personnel: managing director or CEO or manager, company secretary, and chief financial officer, in the combinations section 203 requires.
MGT-7A
The abridged annual return. Only an OPC or a small company uses it. Everyone else uses MGT-7.
OPC
One Person Company. A private company with one member. It has reliefs on board meetings and the AGM, and it can be a small company if the numbers fit.
ROC
Registrar of Companies. The field office that receives filings. From 16 February 2026 several states have more than one ROC, split by district.
SBO
Significant beneficial owner. A natural person behind the shareholding, reportable under section 90 when the holding or control tests are met.
Small company
A non-public company within both the paid-up and turnover limits, and not excluded as a holding, subsidiary, section 8 or special-Act company.
SRN
Service request number. The receipt number MCA assigns to a filed form. Resubmission and payment both refer to it.
XBRL
The tagged financial-statement format. Mandatory for listed companies and for companies at or above ₹5 crore paid-up or ₹100 crore turnover, with the industry exceptions.