Authorised capital is the ceiling on share capital written into your MOA; paid-up capital is what shareholders have actually paid for the shares issued so far, and it can never exceed the ceiling. Since the Companies (Amendment) Act 2015 there is no minimum, so a private company can start with Rs 1,000 paid up. The catch: registration fees and stamp duty are set by authorised capital, and raising it later needs a shareholder resolution, Form SH-7 within 30 days, the ROC fee difference and state stamp duty. So if you expect to raise money within a year or two, set it above today's need.
The difference between the two capitals in plain words, and the point most founders miss: registration fees and stamp duty are set by authorised capital, while there has been no minimum paid-up capital since the Companies (Amendment) Act 2015.
A founder-focused guide to authorised capital under Section 2(8) and how to raise it before a funding round: the resolution under Section 61, Form SH-7 within 30 days, and the fee and state stamp duty that follow.
A 2026 map of every MCA form a private company meets, from name reservation (RUN) and SPICe+ incorporation with e-MOA and e-AOA to share allotment and capital changes.
