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Startup & Business

Private Limited Company

A separate legal entity incorporated under the Companies Act 2013 — most common startup structure.

Full Definition

A Private Limited Company (Pvt Ltd) is a separate legal entity registered under the Companies Act 2013, with limited liability for shareholders. Key features: minimum 2 shareholders and 2 directors (maximum 200 shareholders); cannot offer shares to the public; requires statutory audit and annual MCA filings (AOC-4, MGT-7) every year. Corporate tax rate: 22% (Section 115BAA) or 25% for eligible companies. It is the preferred structure for startups seeking investment — equity shares can be issued to angels, VCs and employees (ESOPs).