INC-33, also known as e-MOA (Electronic Memorandum of Association), is a digital form used for company incorporation in India. It is filed with the Ministry of Corporate Affairs (MCA) as part of the Simplified Proforma for Incorporating Company Electronically (SPICe+). The MOA is a key document that defines a company’s objectives, powers, and scope of operations. INC-33 replaces the traditional physical MOA, making the registration process paperless. It is used for private limited, public limited, one-person, and Section 8 companies. The form must be digitally signed by the subscribers and a professional like a CA, CS, or lawyer. It contains clauses like name, registered office, object, liability, capital, and subscriber details. The object clause defines the company’s primary and ancillary business activities. The liability clause specifies whether members’ liability is limited by shares or guarantee. The capital clause states the authorized and subscribed share capital of the company. The subscription clause includes details of initial shareholders and their shareholding. The document must be in the prescribed format and cannot have handwritten signatures. Subscribers must attach their digital signature certificates (DSC) for authentication. The e-MOA is submitted along with INC-34 (e-AOA) and other incorporation documents. It simplifies the company registration process and reduces the need for physical documentation. The form is mandatory for companies registered through SPICe+, except for non-individual subscribers who must submit a physical MOA. Any alteration to the MOA after incorporation requires shareholder approval and MCA filing. The MOA acts as a legal document defining the company’s operational boundaries. It helps stakeholders understand the nature of the business and its objectives. The company cannot undertake activities beyond those specified in the object clause without modification. Changes in MOA require approval through a special resolution and submission of INC-24. A company’s MOA is a public document accessible through the MCA portal. It is a foundational document used for legal, regulatory, and financial purposes. Financial institutions and investors refer to the MOA before engaging with the company. MOA compliance is crucial for smooth corporate governance and statutory adherence. The e-MOA format aligns with the government’s Digital India initiative for ease of doing business. The use of e-MOA ensures faster processing and approval of company incorporation applications. Filing INC-33 correctly is essential to avoid delays and legal complications. It eliminates the need for physical stamps and notary verification, reducing costs. The adoption of e-MOA has significantly improved the efficiency of company registration.