In India, the incorporation of a company is governed by the Companies Act 1956, which is administered by the Central Government of India. It applies to whole of India and to all types of companies, whether registered under this Act or an earlier Act. But it does not apply to universities, co-operative societies, unincorporated trading, scientific and other societies. Incorporation is the most important piece of legislation which empowers the Central Government to regulate the formation, financing, functioning and winding up of all types of companies. Under the Companies Act, an entrepreneur can form two types of companies, namely a private company or a public company.

The Registrar of Companies (ROC) primarily controls the task of incorporation of new companies and the administration of running companies. For registration and incorporation of a company, an application has to be filed with the Registrar of companies of the State in which the company is proposed to be incorporated. The Application for the registration is to be accompanied by the list of selected names, Memorandum of Association, Articles of Association, and other requisite documents.

The Registrar of Companies (ROCs) appointed under Section 609 of the Companies Act 1956, covering various States and Union Territories, are vested with the primary duty of registering companies floated in the respective States and the Union Territories, and ensuring that such companies comply scrupulously with the statutory requirements under the Act.