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The Tax PublishersAGILE--Path-Breaking Initiative Towards Ease of Doing Business
Pragya Lalwani
Among all, overture of Form INC-35 (AGILE) is one of the pioneering steps taken by Government of India towards ease of doing business. Learned author in this article elucidates purpose, applicability and pre-requisites of Form INC-35 that is required to be filed pursuant to Rule 38A of Companies (Incorporation) Rules, 2014.
1. Introduction
The Government of India took one more path-breaking initiative towards ease of doing business by introducing new Form INC-35 (AGILE) wherein one can opt for additional registration services. This Form has to be filed alongwith filing of application for incorporation of every company through Form SPICe as its linked attachment just like INC-33 (SPICe MoA) and INC-34 (SPICe AoA), w.e.f. 29-3-2019. Form INC-35 has been introduced through rule 38A 'Application for registration of the Goods and Service Tax Identification Number, Employees' State Insurance Corporation registration and Employees' Provident Fund Organisation (EPFO) registration' inserted vide Companies (Incorporation) Third Amendment Rules, 2019.
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