One Person Companies in India: A Decadal Assessment 2014-2024

Megha Tiwari and M P Ram Mohan

IIMA Working Papers from Indian Institute of Management Ahmedabad, Research and Publication Department

Abstract: One Person Company (OPC) was introduced in India under the Companies Act, 2013, and registrations began in 2014 with the first official data release in 2015. An OPC is defined as a company that has a single shareholder. By design, OPCs are meant to offer sole proprietors the benefits of a corporate structure, including a separate legal identity, limited liability, the ability to convert into other types of companies, along with minimal administrative burdens and compliance requirements. OPCs, have been in existence for over a decade, and amendments to the law are now being contemplated. This study outlines the legal framework governing OPCs and undertakes an empirical analysis of key performance parameters over the ten-year period from 2014 to 2024.

Date: 2025-06-01
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