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How to Increase Authorised Capital

To issue more shares than its current limit, a company must first increase its authorised capital by altering the MOA and filing with the RoC.

TaxClue Team Tax & Compliance Expert
4 min read 5 views Updated Aug 22, 2026
Expert Reviewed High Complexity
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Last updated: August 2026Verified against: Government sources
Quick Answer

To issue more shares than its current limit, a company must first increase its authorised capital by altering the MOA and filing with the RoC.

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To issue more shares than its current limit, a company must first increase its authorised capital by altering the MOA and filing with the RoC.

Process

  • Check the AOA permits an increase (alter it first if not)
  • Pass a board resolution and then an ordinary resolution at a general meeting
  • Alter the capital clause of the MOA
  • File Form SH-7 with the RoC within 30 days, with stamp duty on the increase

Documents

  • Altered MOA
  • Board and members' resolutions
  • SH-7 with fees and stamp duty

Note

Increasing authorised capital raises the ceiling; you then issue and allot shares (PAS-3) to increase paid-up capital.

Frequently Asked Questions

How do I increase authorised capital?

Pass an ordinary resolution, alter the MOA capital clause and file SH-7 within 30 days with stamp duty.

What form is filed to increase authorised capital?

Form SH-7.

Is stamp duty payable on increasing capital?

Yes — stamp duty applies on the increased authorised capital.

Does increasing authorised capital increase paid-up capital?

No — you then allot shares (PAS-3) to increase paid-up capital.

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Key Facts About Increase Authorised Capital

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How do I increase authorised capital?

Pass an ordinary resolution, alter the MOA capital clause and file SH-7 within 30 days with stamp duty.

What form is filed to increase authorised capital?

Form SH-7.

Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.

— TaxClue Compliance Desk

Increase Authorised Capital: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in company law are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions. TaxClue's experts regularly assist businesses across India with end-to-end company law support at transparent, affordable pricing. Timely compliance also improves your credibility with banks, investors and government authorities. Reviewing your obligations with a professional at least once a year keeps your business audit-ready and stress-free.

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in company law are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster.

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Our CA experts guide you through the entire process — registration to filing.

Frequently Asked Questions
How do I increase authorised capital?
Pass an ordinary resolution, alter the MOA capital clause and file SH-7 within 30 days with stamp duty.
What form is filed to increase authorised capital?
Form SH-7.
Is stamp duty payable on increasing capital?
Yes — stamp duty applies on the increased authorised capital.
Does increasing authorised capital increase paid-up capital?
No — you then allot shares (PAS-3) to increase paid-up capital.
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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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