Startup and compliance glossary

Short, plain-language definitions of the terms Indian founders meet when starting and running a company. Fees, limits and deadlines are covered on the service pages, with their dates.

Last updated 10 October 2026.

DPIIT (Department for Promotion of Industry and Internal Trade)

DPIIT is a department of the Ministry of Commerce and Industry, Government of India. It manages the Startup India initiative and grants DPIIT recognition to eligible startups.

NSWS (National Single Window System)

NSWS is the Government of India's online portal where businesses apply for approvals and clearances in one place. Applications for DPIIT recognition are submitted through it.

DIN (Director Identification Number)

A DIN is a unique identification number allotted by the Ministry of Corporate Affairs to every person who is, or intends to become, a director of a company. A director keeps the same DIN for life.

DSC (Digital Signature Certificate)

A DSC is the electronic equivalent of a physical signature, issued by a certifying authority. Directors and authorised signatories use it to sign documents and e-forms filed on portals such as the MCA portal.

CIN (Corporate Identity Number)

A CIN is a unique 21-character alphanumeric number that the Registrar of Companies assigns to a company when it is incorporated. It appears on the Certificate of Incorporation and on company filings.

MoA (Memorandum of Association)

The MoA is a company's founding document. It states the company's name, the state of its registered office, its objects and its share capital, and defines the company's relationship with the outside world.

AoA (Articles of Association)

The AoA contains the rules for a company's internal management, such as the powers of directors and the rights of shareholders. It must be consistent with the Companies Act 2013 and with the company's MoA.

Udyam (Udyam Registration)

Udyam Registration is the government's online registration for micro, small and medium enterprises. It is done on the Udyam Registration portal and gives the business an Udyam certificate and number.

Section 80-IAC (Section 80-IAC of the Income-tax Act, 1961)

Section 80-IAC provides eligible startups with an income tax deduction on profits for a limited period, subject to conditions and certification. DPIIT recognition is a starting point, but the deduction needs its own application.

ROC (Registrar of Companies)

The ROC is the office under the Ministry of Corporate Affairs that registers companies and LLPs. Statutory filings such as annual returns and financial statements are made to the ROC.

MCA (Ministry of Corporate Affairs)

The MCA is the Government of India ministry that administers the Companies Act 2013 and the Limited Liability Partnership Act 2008. Its MCA portal is where companies and LLPs file incorporation and annual forms.

GSTIN (Goods and Services Tax Identification Number)

A GSTIN is a unique 15-character number assigned to a business registered under GST. It is used on tax invoices and when filing GST returns on the GST portal.

LLP (Limited Liability Partnership)

An LLP is a body corporate under the Limited Liability Partnership Act 2008. It combines the flexibility of a partnership with limited liability, so each partner's liability is limited to their agreed contribution.

OPC (One Person Company)

An OPC is a company under the Companies Act 2013 that has a single member. It lets a solo founder run an incorporated business with limited liability.

IEC (Import Export Code)

An IEC is a 10-character alphanumeric code issued by the Directorate General of Foreign Trade. Businesses generally need one to import goods into or export goods from India.

FSSAI (Food Safety and Standards Authority of India)

FSSAI is the statutory authority, set up under the Food Safety and Standards Act 2006, that regulates food safety in India. Food businesses need FSSAI registration or a licence to operate.