MCA Advisory 2026 – Complete Guide on Name Reservation and Incorporation of Company and LLP

MCA Advisory 2026 – Name Reservation and Incorporation of Company and LLP

The Ministry of Corporate Affairs (MCA) has released a comprehensive Advisory for Stakeholders on Name Reservation and Incorporation of Company and LLP. This advisory consolidates the Central Registration Centre's (CRC) updated stance covering 9 key areas — from name resemblance rules and trademark checks to registered office documentation, incorporation compliance, and a scenario-based document requirement table for subscribers and directors. It is essential reading for Company Secretaries, advocates, chartered accountants, and promoters filing SPICe+, RUN, FiLLiP, or RUN-LLP forms.

💡 Why Has MCA Issued This Advisory?

The CRC has observed a large number of avoidable rejections in 2026 — due to phonetically similar names, improper or disregarded NOCs, mismatched documents, incorrect NIC codes, and non-compliance with incorporation norms. This advisory compiles real rejection examples from 2026, practical scenarios, and rule-specific guidance to help applicants submit error-free applications and avoid costly re-filings.

🔤 Section 1 — Resemblance Rules for Name Reservation of Company / LLP

The proposed name must be distinctive and must not closely resemble — phonetically or otherwise — any existing or well-known name. Names that are abbreviations, phonetic variants, structural rearrangements, or conceptual equivalents of existing names will be rejected.

❌ Names Rejected by CRC in 2026 — Resemblance Cases

Existing Name	Proposed Name (Rejected)
Avon Engineering Private Limited	Avon Engineers Private Limited
SQYD Construction And Designing LLP	SQYD Construction And Design LLP
Progressive Jewels LLP	Progressive Jewellers Private Limited
AI-Connect (OPC) Private Limited	AIConnectz Private Limited
Shreeji Electricals Limited	Shreeji Electronics Private Limited
Prestige Infrastructure Private Limited	Prestige Infra Private Limited
Element7 Hotels And Resorts Private Limited	Seven Elements Hotel And Resort Private Limited
Met Technologies Private Limited	Meet Technologies Private Limited
Zencare Pharmaceuticals LLP	Carezen Pharmaceuticals Private Limited
Veera Lifesciences Private Limited	Vira Lifesciences Private Limited
Den Hills Private Limited	DenHilz Private Limited
Cross Border Exports Private Limited	Across Borders Exports Private Limited
Prop Hunters LLP	PropHunterz Private Limited

⚠️ NOC Will NOT Save a Similar Name — Rule Confirmed in 2026

Where a proposed name is exact or similar to an existing name, a No Objection Certificate (NOC) from the existing entity will not be considered by the CRC. The CRC has disregarded NOCs in the following 2026 cases despite NOCs being submitted:

Existing Name	Proposed Name (NOC Disregarded)
Advik Constructions LLP	Adhvik Constructions LLP
Growth Exponential India Private Limited	Growthexponential LLP
Vedic Vidya Foundation	Vaidik Vidhya Private Limited
Growth Cult Private Limited	Growkult LLP
Mystice Muse LLP	Mystic Muse LLP
Mitico Private Limited	Metico LLP
Royal Foods Pvt Ltd	Royale Foods Private Limited
Raj Enterprises LLP	Raj's Enterprises Private Limited
Disha Securities Services Private Limited	Disha Security Services Private Limited
Swagraam Foundation	Swagram Foundation

⏳ Name Reservation Timelines — When Existing Names Cannot Be Reused

S.No.	Scenario	Applicable Rule	Blocked Period
1	Company dissolved via liquidation	Rule 8A(1)(n) – Cos. (Incorp.) Rules, 2014	2 Years from dissolution
2	Company struck off	Rule 8A(1)(n) – Cos. (Incorp.) Rules, 2014	20 Years from Gazette publication
3	LLP struck off or in liquidation	Rule 8A(1)(o) & Rule 18(2)(xii) – LLP Rules, 2009	5 Years
4	Old name of company after name change	Rule 8A(1)(w) – Cos. (Incorp.) Rules, 2014	3 Years (exception for M&A by court direction)
5 & 6	LLP struck off / in liquidation (too nearly resembles)	Rule 18(2)(xii) – LLP Rules, 2009	5 Years
7	Foreign LLP name reservation (Form 25 LLP)	Rule 18(3) – LLP Rules, 2009	Valid 3 Years — renewable on fresh application

📋 Section 2 — Clarifications on Name Reservation

Prohibited Words and Absolute Restrictions

Under Rules 8(2) and 8A(1) of the Companies (Incorporation) Rules, 2014, the proposed name must NOT:

Restriction	Applicable Rule
Be merely the plural or singular form of an existing name	Rule 8(2)(b)
Differ from existing name only by use of different tenses	Rule 8(2)(d)
Differ from existing name only in the order of words	Rule 8(2)(g)
Be an exact Hindi or English translation of an existing name	Rule 8(2)(j)
Add a place name to an existing name that doesn't already contain one	Rule 8(2)(k)
Be offensive to any section of the people	Rule 8A(1)(c)
Include: Co-operative, Sahakari, Trust, LLP, Partnership, Society, Proprietor, HUF, Firm, Inc., PLC, GmbH, SA, PTE, Sdn, AG, etc.	Rule 8A(1)(j)
Include the words "British India"	Rule 8A(1)(k)
Include the word "State" (if not a Government Company)	Rule 8A(1)(q)
Use well-known abbreviations: "NHDC" (National Handloom Development Corporation), "BRICS" (intergovernmental bloc)	General Prohibition
Include a foreign country/city name (e.g., ITALY, SHANGHAI, ITALIAN) without documentary proof of Collaboration/MOU with entities from that country	Rule 8A(1)(l); Rule 18(2)(xv) LLP Rules

Regulated Words — NOC / In-Principle Approval Required at Name Reservation Stage

Word in Name / Object	Action Required	Reference
Bank	In-Principle Approval / NOC from concerned regulator at name reservation stage. No separate declaration under Rule 8A(1)(p).	MCA General Circular No. 2/2012
Insurance	In-Principle Approval / NOC from concerned regulator at name reservation stage.	MCA General Circular No. 2/2012
Architect	NOC required if the word "Architect" appears in name. If only objects relate to architecture but name doesn't include "Architect" — no NOC needed.	MCA General Circular No. 2/2012
Company Secretaries / Cost Accountants / Chartered Accountants	In-Principle Approval / NOC from the respective Professional Institute (ICSI / ICAI / ICMAI).	MCA General Circular No. 2/2012
Stock Exchange / Venture Capital / Asset Management / Mutual Fund	Declaration in SPICe+ Part B that regulatory approvals will be obtained before commencement. No separate declaration required under Rule 8A(1)(p).	SPICe+ Part B built-in requirement
Nidhi Limited	Can only be used if the company is declared as Nidhi under Section 406(1) of the Companies Act, 2013.	Nidhi (Amendment) Rules, 2024 — GSR 413(E) dated 16.07.2024

Section 8 Company — Mandatory Words in Name

As per Rule 8A(1)(u), a Section 8 Company name must include one of the following: Foundation, Forum, Association, Federation, Chambers, Confederation, Council, Electoral Trust, Institute, Institution, Establishment, Organisation, Mission, Centre, Sansthan, Chapter, Pratishthan, Mandal, etc.

Government Connection — Absolute Prohibition

As per Section 4(3)(a) of the Companies Act, 2013 and Rule 18(2)(v) of LLP Rules, 2009, any name giving the impression of connection with or patronage of the Central Government, any State Government, or any local authority / statutory body shall not be allowed.

Finance-Related Names and Objects — Approval / Rejection Matrix

Name Indicates Finance Activity?	Objects Indicate Finance Activity?	Outcome
✅ Yes (Financing / Leasing / Chit / Investment / Securities)	❌ No	❌ Rejected
❌ No	✅ Yes (Financing / Leasing / Chit / Investment / Securities)	❌ Rejected
✅ Yes	✅ Yes	✅ Approved

Note for LLPs: Finance activities (loans, advances, leasing, hire-purchase, chit business, investment in securities, NBFC-type activities) are not allowed as objects of an LLP under Chapter III B of the RBI Act, 1934. Micro-finance activities are also prohibited as objects for LLPs.

💡 Adding a Distinguishing Word — CRC's Position with Examples

Adding an additional word (e.g., "Education") to an existing name may make it distinguishable — but only if that word denotes a genuinely separate object, activity, or field. The advisory illustrates this with a specific example:

Existing Name	Proposed Name	CRC Decision
Kalpvriksha Education Institute Private Limited	Kalpvriksha Institute Private Limited	❌ Rejected
Kalpvriksha Institute Private Limited	Kalpvriksha Education Institute Private Limited	✅ Approved

™️ Section 3 — Trademark Guidance for Name Reservation

Before submitting any name application, applicants must check for conflicts with existing registered trademarks. The CRC cross-verifies proposed names against the Trademark Registry. Follow these steps:

Compare words in the proposed name with registered trademarks using the public trademark search portal
Match the proposed NIC code with the corresponding Trademark Class (TM Class)
Confirm no registered trademark exists in the same class for similar business activities
If a conflict is found, obtain a NOC from the Trademark owner before filing

📝 Practical Example (from the Advisory)

Proposed Name: Bharti Projects Private Limited | NIC Code: 43309 → TM Class: 37. Public trademark search reveals "Bharti" is a Registered Wordmark under Class 37 held by Bharti Enterprises (Holding) Private Limited. Therefore, an NOC from Bharti Enterprises must be obtained before this name can be allowed.

NOC Requirements for Trademark Conflicts

NOC must bear the DSC of the Trademark Holder / Applicant / Authorised Signatory
Where issued by a body corporate — on official letterhead, signed by the authorised signatory
Class and Application Number of the Registered Trademark must be stated in the NOC

Other NIC-Related Cautions

Avoid NIC codes exclusively handled by Government entities — e.g., Public Administration, Defence, Compulsory Social Security, Regulation of Healthcare. NIC codes beginning with 84 require a Tie-Up / MOU / Contract / Outsourcing Agreement with the concerned Government entity
The First NIC code selected will be treated as the main object of the company and will form part of the CIN at incorporation — choose carefully
NIC code and Objects must be consistent with each other

🏠 Section 4 — Acceptable Documents for Registered Office Address

Requirement	Details
Utility Bill	Must not be older than 2 months from the date of filing. NOC to be provided by the person whose name appears on the utility bill.
Lease / Rent / Sub-Lease	NOC to be provided by the authorized occupant. Must be current and renewed — expired agreements not acceptable.
Co-working Space	Two agreements required: (1) Between proposed Company/LLP (or promoter) and the co-working space; and (2) Between the co-working space and the premises owner.
Vernacular Language Documents	Must be translated into English or Hindi and duly certified by a professional.
Utility Bill in Company/LLP Name	NOC must be on official letterhead of the Company/LLP duly signed. For Firm/HUF/Trust/Enterprise/Society — on their official letterhead duly signed. NOC need NOT be in the format of a Board Resolution.
Rural Areas (incomplete utility bill)	Mention Registered Office as: C/o (Name of Owner / Authorized Occupant of the Premises) followed by address from Registered Title Document / Notarized Lease / Rent Agreement / Utility Bill.
Company/LLP Name in Documents	The proposed Company/LLP name must be mentioned in the Registered Title Document / Notarized Lease/Rent Agreement and NOC.
Address Consistency	No mismatch allowed between Registered Office Address in SPICe+ Part B and any supporting document (Utility Bill / Title Document / Lease Agreement / NOC).

🏢 Section 5 — Factors Relevant for Incorporation of a Company

#	Compliance Requirement	Reference
31	Total Authorized and Subscribed Capital details (shares, nominal value, total amount) in SPICe+ Part B (Points 3, 6, 7) must be consistent with Subscriber Sheet of E-MOA/MOA.	SPICe+ Part B
32	DIN applications via SPICe+ Part B are rejected if SPICe+ Part B is rejected — even if DIN details and documents are correct. Up to 3 DINs (5 for Producer Company) can be applied through SPICe+ Part B.	SPICe+ Part B
33	Micro-Finance / Micro-Credit / Micro-Benefit restricted as object of Section 8 Companies.	MCA General Circular No. 5/2022 dated 30.05.2022
34	Section 8 Company objects must be restricted to Section 8(1)(a). Money market and investment activities not permitted (treated as commercial/profit-oriented).	Section 8, Companies Act, 2013
35	If MOA/E-MOA includes "Registered Valuers" as object — submit proof that directors are duly registered valuers.	Rule 3(2)(d) — Cos. (Registered Valuers and Valuation) Rules, 2017
36	Money Circulation Schemes / MLM / Chain Marketing / Pyramid Scheme objects are prohibited.	Prize Chits and Money Circulation Schemes (Banning) Act, 1978; RBI Press Release 2014-15/1383
37	Section 8 Companies — Remove E-AOA clauses related to dividend/payment: Article Numbers 80 to 88 and 90.	Section 8, Companies Act, 2013
38	Section 8 Companies — Winding-Up clause in E-AOA must be consistent with E-MOA. Assets cannot be transferred to members on winding-up.	Section 8, Companies Act, 2013
39	OPC cannot carry on NBFC activities, cannot acquire/invest in securities of any body corporate, and cannot issue shares to anyone other than its member. Remove MOA objects to this effect and remove AOA Points 3(ii), 7, and 8. Do NOT mention NIC 64.	Rule 3(6) — Cos. (Incorp.) Rules, 2014
40	Only DINs with "Approved" status shall be considered for incorporation procedure.	MCA DIN Guidelines
41–42	For conversion to company — advertisement must be in Form URC-2 format; Registrar processes application 30 days after publication date in Form URC-1 (Point 11), after objections are addressed.	Rule 4(1) and 4(3) — Cos. (Authorized to Register) Rules, 2014
43	Foreign Nationals not holding PAN — furnish PAN Undertaking and Passport Number.	MCA General Circular No. 12/2014 dated 22.05.2014
44	Copy-pasted or tampered signatures on any submitted document attract penal action.	Section 7(5) and 7(6) — Companies Act, 2013

🤝 Section 6 — Factors Relevant for Incorporation of an LLP

#	Compliance Requirement	Reference
45	Web-Form "Form 9" for designated partners with valid DIN/DPIN. Partners without valid DIN/DPIN must attach physically executed Form 9 in FiLLiP (as per Section 7(3) LLP Act, 2008 and Rule 7 LLP Rules, 2009).	Section 7(3) LLP Act, 2008; Rule 7 LLP Rules, 2009
46	Subscriber Sheet must be witnessed and signed in prescribed format under FiLLiP. Must include Date and Place (City/Town) of execution.	Form FiLLiP
47	Where Subscriber Sheet / Form 9 are signed outside India — separate page must be duly notarized and apostilled / consularized as per jurisdiction.	LLP Rules, 2009
48	Conversion of Company to LLP — no mismatch in shareholding pattern between Latest Annual Filing / PAS-3 and Form FiLLiP. Submit SH-4 / Resolution if shares are transferred.	LLP Act, 2008
49	Where a Body Corporate is appointed as Designated Partner / Partner — contribution amount in Board Resolution must match exactly with Form FiLLiP.	Form FiLLiP
50	Conversion of Firm to LLP — submit both Initial Partnership Deed and Latest Partnership Deed (mentioning objects and current partners' names).	LLP Rules, 2009
51	Non-cash contribution (tangible / intangible property / services) — must be valued by a practicing CA, Cost Accountant, or Government-approved valuer.	Rule 23 — LLP Rules, 2009
52	Copy-pasted or tampered signatures on any submitted document attract penal action.	Section 11(3) — LLP Act, 2008

✏️ Section 7 — Factors Relevant for Name Change of Existing Company / LLP

Board Resolution for name change must be printed on official letterhead of the Company/LLP and must include proper details of directors who signed, along with their approved DIN
LLP name change: Consent by resolution must be signed by all Designated Partners and Partners of the LLP (including change of objects, if any)
Even minor changes — including removal of a hyphen — are treated as a name change and require filing of Form RUN / RUN-LLP before proceeding

📌 Example (from the Advisory)

If the existing name per the Certificate of Incorporation is "IndiTech Private Limited" and the company wishes to remove the hyphen to read "Inditech Private Limited" — this constitutes a name change. The company must first file Form RUN to obtain name approval before proceeding with any further steps.

🌍 Section 8 — Scenario Table: Document Requirements for Subscribers / Directors

The advisory provides a 13-scenario table covering document requirements based on nationality, permanent address, present address, and place of signing of MOA / AOA / INC-9. The place of signing is the decisive factor — not nationality or place of residence.

✅ The Golden Rule

Signing in India → E-MOA, E-AOA, E-INC9 applicable + Valid Business Visa / OCI + Immigration Stamps on Passport (where applicable).
Signing outside India → Physical MOA, AOA + INC-9 must be Apostilled / Notarised / Consularised as per jurisdiction. E-forms not applicable.

#	Nationality	Permanent Address	Present Address	Place of Signing	Documents Required
1	Indian	India	India	India	E-MOA, E-AOA, E-INC9 applicable. Apostille/Notarisation — Not required.
2	Indian	Foreign	Foreign	Foreign	Physical MOA, AOA + INC-9 — Apostilled/Notarised/Consularised. E-forms not applicable.
3	Indian	Foreign	Foreign	India	Valid Business Visa / OCI + Immigration Stamps. E-MOA, E-AOA, E-INC9 applicable.
4	Indian	India	Foreign	Foreign	Physical MOA, AOA + INC-9 — Apostilled/Notarised/Consularised. E-forms not applicable.
5	Indian	India	Foreign	India	Valid Business Visa / OCI + Immigration Stamps. E-MOA, E-AOA, E-INC9 applicable.
6	Indian	Foreign	India	Foreign	Physical MOA, AOA + INC-9 — Apostilled/Notarised/Consularised. E-forms not applicable.
7	Indian	Foreign	India	India	Valid Business Visa / OCI + Immigration Stamps. E-MOA, E-AOA, E-INC9 applicable.
8	Foreigner	Foreign	India	Foreign	Physical MOA, AOA + INC-9 — Apostilled/Notarised/Consularised. E-forms not applicable.
9	Foreigner	Foreign	India	India	Valid Business Visa / OCI + Immigration Stamps. E-MOA, E-AOA, E-INC9 applicable.
10	Foreigner	India	Foreign	Foreign	Physical MOA, AOA + INC-9 — Apostilled/Notarised/Consularised. E-forms not applicable.
11	Foreigner	India	Foreign	India	Valid Business Visa / OCI + Immigration Stamps. E-MOA, E-AOA, E-INC9 applicable.
12	Foreigner	Foreign	Foreign	Foreign	Physical MOA, AOA + INC-9 — Apostilled/Notarised/Consularised. E-forms not applicable.
13	Foreigner	Foreign	Foreign	India	Valid Business Visa / OCI + Immigration Stamps. E-MOA, E-AOA, E-INC9 applicable.

📚 Section 9 — Useful Acts and Reference Links

Companies Act, 2013 — Chapter II, Sections 3 to 22 (Incorporation); Companies (Incorporation) Rules, 2014, Rules 1 to 41
LLP Act, 2008 — Chapter III, Sections 11 to 21 (Incorporation); LLP Rules, 2009, Rules 11 to 20
Trade Marks Act, 1999
Emblems and Names (Prevention of Improper Use) Act, 1950
Electoral Trusts Scheme, 2013
NIC Codes (2008) — Available at mospi.gov.in

❓ Frequently Asked Questions (FAQ)

Q1. Can a NOC from the existing company save my application if the names are similar?

No. This has been categorically confirmed by the CRC through multiple 2026 rejections. Where the proposed name is exact or phonetically/visually similar to an existing name, the CRC will disregard any NOC submitted. The name itself must be sufficiently distinctive — no amount of consent from the existing entity can override this requirement.

Q2. For how long is a struck-off company's name protected?

A struck-off company's name is protected for a surprisingly long 20 years from the date of publication in the Official Gazette. Most practitioners overlook this. By contrast, names of companies dissolved via liquidation are protected for 2 years, and struck-off or liquidated LLPs are protected for 5 years.

Q3. Does a phonetically similar name always get rejected even if spelled differently?

Yes. The CRC evaluates names both phonetically and visually. The 2026 rejections confirm this — "Met Technologies" vs "Meet Technologies", "Veera Lifesciences" vs "Vira Lifesciences", "DenHilz" vs "Den Hills" were all rejected despite different spellings because they sound and appear similar.

Q4. My SPICe+ Part B was rejected. Will my DIN applications also fail?

Yes. DIN applications filed through SPICe+ Part B are entirely dependent on Part B approval. If Part B is rejected for any reason, all DIN applications made through it are also rejected — even if every DIN-related detail and document was perfectly correct. You will need to resubmit both after resolving the Part B issue.

Q5. Can an LLP have finance, leasing, or micro-finance as its object?

No. LLPs are prohibited from having NBFC-type activities — including loans, advances, leasing, hire-purchase, chit business, investment in government/marketable securities, and insurance — as their objects under Chapter III B of the RBI Act, 1934. Micro-finance activities are equally prohibited since they fall within the finance category. This is a hard restriction — it cannot be overcome by any NOC or declaration.

Q6. Does removing a hyphen from an existing company name require Form RUN filing?

Yes. The advisory specifically addresses this — even removing a hyphen (e.g., "IndiTech Private Limited" to "Inditech Private Limited") constitutes a name change requiring Form RUN filing and name approval before proceeding. There is no concept of a "minor" or "cosmetic" name change that bypasses the RUN filing requirement.

Q7. What is the key factor determining whether Apostille is required for MOA/AOA?

The place of signing — not nationality, not permanent address, not present address. If documents are signed in India (even by a foreigner), E-forms with Business Visa/OCI and Immigration Stamps are sufficient. If signed outside India (even by an Indian citizen), physical Apostilled/Notarised/Consularised documents are required and E-forms are not applicable.

Q8. Can my company name include a foreign country's name?

Not without documentary proof. Names including a foreign country or city name (e.g., "Italy", "Shanghai", "Italian") are not permitted unless the applicant submits documentary proof of a Collaboration / MOU with entities from that country or place. This applies to both companies (Rule 8A(1)(l)) and LLPs (Rule 18(2)(xv)).

Q9. What are the restrictions on Section 8 Companies regarding their objects and AOA?

Section 8 Companies face multiple restrictions: (1) Objects must be restricted to Section 8(1)(a) — no money market or investment activities; (2) Micro-Finance / Micro-Credit objects are prohibited per MCA Circular No. 5/2022; (3) AOA Articles 80–88 and 90 (dividend/payment clauses) must be removed; (4) Winding-Up clause in E-AOA must align with E-MOA; and (5) Assets cannot be transferred to members on winding-up.

📝 Bottom Line for Professionals

This MCA advisory is the most comprehensive single-document guide on Company and LLP name reservation and incorporation compliance released in recent years. The real-life 2026 rejection examples — especially the NOC cases — provide definitive clarity on CRC's standards. Company Secretaries, advocates, and chartered accountants should treat every point in this advisory as a mandatory pre-submission checklist. Key takeaways: distinctive names only; NOC cannot rescue a similar name; place of signing determines apostille requirement; NIC and objects must be consistent; and every "minor" name change still needs Form RUN filing.

Source: Ministry of Corporate Affairs — Advisory for Stakeholders for Name Reservation and Incorporation of Company and LLP (March 12, 2026). Available at mca.gov.in. This article is for informational and educational purposes only and does not constitute legal advice.