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One Person Companies In India: Evolution, Legal Framework, And Future Prospects For Inclusive Entrepreneurship




Gurjot Singh Chatrath, Symbiosis Law School, Noida


ABSTRACT


The introduction of One Person Company (OPC) under Companies Act, 2013 is a significant paradigm shift of corporate law in India where an individual entrepreneur can avail incorporation benefits similar to that of partnerships. This study characterized the OPC journey, and its evolution and significant consequences for the entrepreneurial and legal contexts in India. The study traced the statutory journeys of OPCs where the Companies (Incorporation) Second Amendment Rules 2021 expanded the category to include eligible non-resident Indians and provided relaxations of conversion thresholds. Apart from the legal status of OPCs, the study found that OPCs served as a great formalization tool for India, increased productivity of the economy due to inclusivity, especially where service provision and the focus is on the digital economy. case studies further demonstrate OPCs as a type of business who offers there are advantages for entrepreneurs, while also indicating potential issues with compliance, tax and funding. The paper concludes that OPCs are a meaningful step toward an “Ease of Doing Business” vision in India along with a strategy for “Atmanirbhar Bharat” (self-reliant India) with identified policy priorities that increased public awareness, compliance and public funding. OPCs are a recognized catalyst for economic democracy and sustainable entrepreneurship practices for a modern, diverse India.



Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

 

Disclaimer:

The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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