Incorporation Document

Subscriber sheet

The subscriber sheet is a document signed by all subscribers (initial shareholders) to the Memorandum of Association at the time of company incorporation. It forms part of the e-MOA filing.

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Templates are provided as a reference. Final filing must follow MCA format.

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At a glance

  • Filed as part ofe-MOA (INC-33)
  • Who signsAll initial shareholders
  • TypeMandatory

Complete guide

01

About the subscriber sheet

All persons who subscribe to the Memorandum of Association at the time of incorporation are called subscribers. The subscriber sheet captures the details of these founding shareholders — their names, addresses, number of shares subscribed, and their signatures.

In the SPICe+ process, the subscriber sheet is embedded within the e-MOA (INC-33). Each subscriber must sign the document using their Class-3 DSC. The subscriber sheet is a legally binding document establishing the initial shareholding structure of the company.

02

Details captured in the subscriber sheet

  • Name, father's name, and address of each subscriber
  • Nationality and occupation
  • Number and type of shares subscribed by each person
  • Total paid-up capital contribution
  • Date and signature (DSC) of each subscriber
  • Witness details (name and address)
03

Frequently asked questions

Any individual (Indian or foreign), a company, or an LLP can be a subscriber to the MOA. For a Private Limited company, a minimum of 2 subscribers are required; for an OPC, only 1 is needed.
No, it is part of the e-MOA (INC-33) filed via SPICe+. All subscribers must digitally sign the e-MOA using their Class-3 DSC.
Yes. Subscribers are the initial shareholders and may or may not be directors of the company. However, in most startups, the founders are both subscribers and directors.