Conversion Of A Company To An OPC
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CONVERSION OF A COMPANY TO AN OPC
Converting a private limited company to a One Person Company (OPC) can be a strategic move for entrepreneurs who wish to retain complete control over their business operations. An OPC structure offers several benefits, particularly for small businesses or solo entrepreneurs looking to simplify their company framework. Here’s a short and crisp guide on the conversion process, benefits, and legal requirements for converting a company to an OPC.
WHAT IS AN OPC?
An OPC is a type of company where a single person owns all shares, effectively operating as a sole proprietorship with the limited liability benefits of a corporate entity.
This structure is ideal for solo entrepreneurs who seek a corporate entity but want to avoid complex compliance requirements associated with private limited companies.
BENEFITS OF CONVERTING TO AN OPC
Benefit | Description |
Limited Liability | Protects the owner’s personal assets as liabilities are limited to the business. |
Ease of Management | Simplified structure with fewer compliance requirements, making it easier for solo management. |
Better Recognition | OPC is legally distinct and has the credibility of a corporate structure, unlike a sole proprietorship. |
Tax Benefits | OPCs can enjoy certain tax benefits unavailable to sole proprietorships. |
ELIGIBILITY AND REQUIREMENTS
Before converting to an OPC, ensure the company meets the following criteria:
Shareholder Limit: OPCs cannot have more than one shareholder.
Annual Turnover: The company’s annual turnover must be below ₹2 crores.
Paid-up Capital: The paid-up capital must be below ₹50 lakhs.
Compliance with Companies Act: Conversion must comply with Sections 18 and 122 of the Companies Act, 2013.
COMPLIANCE AFTER CONVERSION
Post-conversion, an OPC must adhere to specific compliance requirements:
– Annual Filings: File annual returns and financial statements.
– Board Meetings: Conduct at least one board meeting every six months.
– Nominee Requirement: An OPC must appoint a nominee who will take over in case of the owner’s death or incapacitation.
PROCESS FOR CONVERTING A COMPANY TO OPC
The conversion process involves multiple steps to comply with legal formalities. Below is a simplified table summarizing each step in the process.
Step No. | Process Description | Compliance Document/Action |
1 | Pass a Special Resolution | Board Meeting & Special ResolutionForm (MGT-14) |
2 | Obtain NOC from Creditors | Written NOC from existing creditors |
3 | File Conversion Application | Form INC-6 (Application to Convert) |
4 | Update Company Information | Notify ROC (Registrar of Companies) |
5 | Issuance of New Certificate of Incorporation as OPC | Receive certificate upon approval from ROC |