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Starting a business in India

Start with the business structure that best suits your requirements. Compare a private limited company, LLP, one person company, partnership firm and proprietorship on what each one costs you every year.

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Compare all five structures

The structure you pick decides who is liable for the debts, how much capital you bring in, how profits are taxed and how much you file every year. Here are all eleven attributes side by side, and liability, capital and compliance load are where the five genuinely differ.

Compare all five structures
AttributePrivate Limited CompanyOne Person CompanyLimited Liability PartnershipPartnership FirmProprietorship Firm
Setting it up
Applicable lawCompanies Act, 2013Companies Act, 2013LLP Act, 2008Indian Partnership Act, 1932No specified Act
MandatoryMust be registered with the MCA under the Companies ActMandatoryMust be registered with the MCA under the Companies ActMandatoryMust be registered with the MCA under the LLP ActOptionalCan be registered or unregistered, though there are clear benefits to registering with the State ROFNot requiredMSME or GST registration is treated as valid proof for a proprietor firm
2 to 200Excluding present or former employees who are membersOnly 1A single shareholder2 to unlimitedMinimum 2 designated partners, no cap on the total2 to 50Minimum 2 partners, maximum 50Only 1The proprietor is the sole owner
AllowedUnder RBI and FEMA rules, usually via the automatic routeNot allowedMember, nominee and director must be Indian residentsAllowedUnder RBI and FEMA rules, usually via the automatic routeAllowedAn NRI can be a partner, subject to RBI regulationsNot allowedA foreign national cannot own a proprietorship business in India
What you are liable for
YesCan enter contracts and own assets in its own nameYesCan enter contracts and own assets in its own nameYesCan enter contracts and own assets in its own nameNoThe firm has no identity separate from its partnersNoProprietor and business are the same, and share one PAN
LimitedLimited to the share capital subscribed, unless the MOA defines it otherwiseLimitedLimited to the share capital subscribedLimitedLimited to the contribution agreed in the LLP agreementUnlimitedPartners are jointly and severally liable for the debtsUnlimitedClearing the firm’s liabilities is the proprietor’s job
YesSurvives a change of ownership or managementYesBut it can only ever have one ownerYesA change of partners does not affect the LLPNoA change of partner dissolves or reforms the firmNoDeath or insolvency of the proprietor ends the business
YesShares transfer easily, which is why external investors prefer itRestricted100% of shares must move to change the single ownerYesBy consent of the other partners, via a supplementary deedRestrictedThe partnership deed sets out the restrictionsNoA proprietorship cannot be transferred
What it costs you every year
MandatoryAn auditor must be appointed within 30 daysMandatoryAn auditor must be appointed within 30 daysAs applicableRequired once turnover crosses ₹40 lakh or contribution crosses ₹25 lakhNot mandatoryTax audit applies based on turnoverNot mandatoryTax audit applies based on turnover
Moderate25% for companies with turnover up to ₹400 croreModerate25% for companies with turnover up to ₹400 croreHigh30% on business profits, with tax-efficient distribution to partnersHigh30% on business profitsLowTaxed at the proprietor’s individual income tax slab
HighThe heaviest of the five, both annual and event basedHighSimilar to a company, without an AGMModerateAnnual filing plus a few event based filings, lighter than a companyLowAn annual ITR, and little elseLowNo separate ITR, and very little else
Next stepKnow moreKnow moreKnow moreKnow moreKnow more

Open any attribute to read the detail behind all 5 answers.

Common questions

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  • Which steps should be taken to register a business in India?

    Settle what the business will actually do and what capital it needs before anything is filed. Those two answers, together with whether there are partners, are what decide the structure.

    From there the sequence is the same for every corporate entity: obtain digital signatures for the proposed directors or partners, reserve the name with the MCA, file the incorporation forms with the constitutional documents, and receive the certificate of incorporation. A proprietorship firm has no MCA filing at all and is established through its activity-based registrations instead.

  • Is business registration mandatory for all businesses?

    It depends on the structure. Every corporate entity, which means a private limited company, a one person company, an LLP and a section 8 company, exists only once it is registered, so for those it is not optional.

    A proprietorship firm is the exception. There is no registration that creates it, and it is recognised through the registrations its activity requires, such as GST, shop and establishment or Udyam. Most proprietors still register at least one of those, because a bank will not open a current account in the business name without it.

  • What should be considered while choosing the right business entity?

    Start with whether anyone else is involved. A sole proprietorship and a one person company are for a single owner; everything else needs two or more people.

    Then the capital. Where a business needs outside funding, a corporate structure is what allows it to be raised against shares.

    The aspect most often missed is what happens after registration. Tax treatment and the annual compliance load differ sharply between these structures, and they are a permanent running cost rather than a one-off. The comparison table above sets both out.

  • What amount of capital should be introduced for starting a business?

    There is no fixed answer, because it follows the activity and its scale, and a wholesale or retail business needs a very different figure from a services business.

    The practical method is to work out the first year of expenses and commitments and start from that, then check it against the minimum the chosen structure requires.

  • What are the common steps after registration?

    Registration is the beginning of the legal requirements rather than the end of them. Most new businesses need some combination of GST registration, a shop and establishment registration, and a trademark application to protect the name they have just registered.

    1. Open a current account in the business name
    2. Register for GST where turnover or activity requires it
    3. Obtain the shop and establishment registration for the state
    4. File for a trademark on the business name and logo
    5. Add activity-specific registrations such as Import Export Code or FSSAI
  • Is any approval required for business registration?

    Each structure is registered under the law that governs it, so approval from that authority is part of registration itself. A company and an LLP are approved by the MCA.

    Some activities need a separate approval before the business can be registered at all. Stockbroking, banking activity and insurance agency work require prior clearance from the regulator concerned, which is SEBI, the RBI or IRDAI. Those come first, not after.

Not sure which structure to register?

A short conversation is usually enough to settle it. Tell us what the business does and who is involved, and we will tell you what fits and what it commits you to.

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