Form ADT-1: A Complete Guide to Auditor Appointment Filing

Feb 18, 2025
Private Limited Company vs. Limited Liability Partnerships

Filing Form ADT-1 is a crucial step in ensuring compliance with the Companies Act regarding the appointment of the first auditor. This form notifies the Ministry of Corporate Affairs (MCA) about the auditor's appointment within 30 days of company incorporation. It is essential for companies to understand the importance of this form and adhere to the filing requirements and deadlines to avoid penalties.

Table of Contents

What is Form ADT-1?

Form ADT-1 is a mandatory filing under the Companies Act, 2013, used to inform the Registrar of Companies (ROC) about the appointment of an auditor in a company.

Key Points on Auditor Appointment & Filing Requirements

1. Appointment of First Auditor (New Companies)

For companies (excluding government companies):

The Board of Directors must appoint the first auditor within 30 days of incorporation.

If the Board fails to do so, the members must appoint the first auditor within 90 days at an Extraordinary General Meeting (EGM).

The first auditor holds office until the conclusion of the first Annual General Meeting (AGM).

Note: Filing Form ADT-1 is NOT required for the first auditor’s appointment. However, companies may choose to file it for compliance and record-keeping purposes.

2. Appointment of Subsequent Auditors

After the first AGM, companies must appoint an auditor for a five-year term (for private and public companies) or as per shareholder approval.

Form ADT-1 must be filed within 15 days of the auditor’s appointment to inform the ROC.

Timely filing of Form ADT-1 is crucial for companies to:

  • Comply with legal requirements under the Companies Act
  • Avoid penalties and legal consequences
  • Maintain transparency in auditor appointments
  • Ensure proper oversight of financial reporting

Who Needs to File Form ADT-1?

Is Form ADT-1 mandatory for all companies?

All companies incorporated under the Companies Act, 2013, are required to file Form ADT-1, including:

What happens if a company fails to file Form ADT-1?

Failure to file Form ADT-1 within the prescribed time can result in penalties and legal consequences for the company and its directors. The company may be fined between ₹25,000 to ₹5,00,000, and every defaulting officer may be punishable with imprisonment of up to 1 year, a fine between ₹10,000 to ₹1,00,000, or both.

Law Governing the Form ADT-1

The filing of Form ADT-1 is mandated under Section 139(1) of the Companies Act, 2013. This section requires companies to file the form with the ROC to inform them about the auditor's appointment, which is done after the AGM. The form contains essential details about the appointed auditor, such as their name, address, membership number, and date of appointment. Companies must submit Form ADT-1 within 15 days of the AGM to fulfil their legal obligations and avoid potential penalties for non-compliance.

Requirements for Filing Form ADT-1

  • The company has appointed an auditor as per the provisions of the Companies Act, 2013
  • The appointed auditor has provided written consent to act as the auditor
  • The auditor has issued a certificate confirming they are not disqualified under Section 141 of the Act
  • The company has obtained a Director Identification Number (DIN) for the signing director
  • The signatory has a valid Digital Signature Certificate (DSC)

Companies must attach the necessary supporting documents, such as the board resolution for auditor appointment, auditor's consent letter, and certificate of eligibility while filing the form. Failing to meet these requirements can lead to the rejection of the form by the ROC.

Fees for Filing Form ADT-1

The filing fees for Form ADT-1 depend on the company's authorised share capital, as per the table below:

Authorised Share Capital Filing Fee
Up to ₹1,00,000 ₹200
₹1,00,001 to ₹5,00,000 ₹300
₹5,00,001 to ₹10,00,000 ₹400
Above ₹10,00,000 ₹600

For LLP Companies without share capital, the filing fee is a flat ₹200.

Late filing of Form ADT-1 attracts additional fees, which increase based on the delay duration:

  • Up to 30 days delay: 2 times the normal fees
  • 31 to 60 days delay: 4 times the normal fees
  • 61 to 90 days delay: 6 times the normal fees
  • 91 to 180 days delay: 10 times the normal fees
  • More than 180 days delay: 12 times the normal fees

Due Date For Filing MCA Form ADT-1

The due date for filing Form ADT-1 depends on whether the company is newly incorporated or existing:

For newly incorporated companies:

  • ADT-1 for the first auditor must be filed within 15 days of the first Board Meeting
  • This Board Meeting must be held within 30 days of incorporation, where the first auditor is appointed

For existing companies:

  • Form ADT-1 should be filed within 15 days of the AGM where the auditor was appointed or reappointed
  • Example: If the AGM was held on September 30, 2023, the ADT-1 due date would be October 14, 2023

While filing the form, companies must provide the following details about the appointed auditor:

  1. Auditor's category (individual or firm)
  2. Membership number of the auditor or firm's registration number
  3. Address and email ID of the auditor
  4. Permanent Account Number (PAN) of the auditor
  5. Period of appointment
  6. Membership number of the previous auditor in case of vacancy
  7. Date of appointment and AGM date
  8. Details of any casual vacancy (date and reason)

Along with these details, companies must attach the following supporting documents:

  1. Certified copy of the Board Resolution for auditor appointment
  2. Written consent of the auditor to act as such
  3. Certificate by the auditor confirming their eligibility under Section 141
  4. Copy of the intimation letter sent by the company to the auditor regarding their appointment

Penalty on Delayed Filing of Form ADT-1

Delayed filing of Form ADT-1 attracts penalties, which increase based on the duration of the delay:

  • Up to 30 days delay: Twice the normal filing fees
  • 31 to 60 days delay: Four times the normal filing fees
  • 61 to 90 days delay: Six times the normal filing fees
  • 91 to 180 days delay: Ten times the normal filing fees
  • More than 180 days delay: Twelve times the normal filing fees

Companies must be mindful of the ADT-1 due date and ensure timely filing to avoid these escalating penalty fees. Repeated non-compliance can also lead to more severe consequences, such as fines and legal action against the company and its officers.

Important Points to Consider Regarding Form ADT-1

  • Filing Form ADT-1 is mandatory for all types of companies, including private, public, and one-person companies.
  • The responsibility of filing the form lies with the company and its directors, not the auditor.
  • Form ADT-1 must be filed even in case of filling casual vacancies in the auditor's office.
  • Companies should file Form ADT-1 for the appointment of the first auditor as well.
  • Timely filing of the form with all necessary details and documents is crucial to avoid penalties and legal complications.

Process for Filing Form ADT-1

  1. Obtain a Digital Signature Certificate (DSC) for at least one Director of the company from a licensed Certifying Authority
  2. Ensure the signing director has a valid Director Identification Number (DIN)
  3. Download Form ADT-1 from the MCA portal
  4. Fill in the required company and auditor details accurately
  5. Attach the necessary supporting documents (Board Resolution, auditor consent, eligibility certificate, etc.)
  6. Verify the form using the director's DSC
  7. Submit the form electronically on the MCA portal
  8. Pay the requisite filing fees online using a credit card, debit card, or net banking
  9. Receive an acknowledgement email from MCA as proof of filing

Frequently Asked Questions

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Frequently Asked Questions

What is the ADT-1 form?

Form ADT-1 is a mandatory form filed by companies to inform the Registrar of Companies (ROC) about the appointment of an auditor, except for the first auditor. It must be filed within 15 days of the appointment of a subsequent auditor.

Is ADT-1 mandatory for the first auditor in OPC?

Yes, filing ADT-1 for the first auditor is mandatory for all companies, including OPCs.

Can we file ADT-1 without filing ADT-3?

Yes, Form ADT-1 can be filed independently without filing ADT-3, which is used for the resignation of an auditor.

Who will file ADT 2?

Form ADT-2 is filed by the auditor to the company and ROC in case of their resignation. The company does not file this form.

What is the time limit for filing ADT-1 for the first auditor?

For newly incorporated companies, the first auditor appointment due date for filing ADT-1 is within 15 days of the first Board Meeting held within 30 days of incorporation.

Who is the first auditor of OPC?

In an OPC, the Board of Directors appoints the first auditor within 30 days of incorporation, and their appointment is ratified in the first AGM.

Akash Goel

Akash Goel is an experienced Company Secretary specializing in startup compliance and advisory across India. He has worked with numerous early and growth-stage startups, supporting them through critical funding rounds involving top VCs like Matrix Partners, India Quotient, Shunwei, KStart, VH Capital, SAIF Partners, and Pravega Ventures.

His expertise spans Secretarial compliance, IPR, FEMA, valuation, and due diligence, helping founders understand how startups operate and the complexities of legal regulations.

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Appointment of Director to Your Company: Eligibility, Procedure & More

Appointment of Director to Your Company: Eligibility, Procedure & More

Appointment of a director is a crucial step in establishing a Private Limited Company. A director oversees the company's operations and ensures compliance with legal requirements. 

Additionally, directors play a vital role in protecting shareholder investments and steering the company towards success. In this article, we will delve into the process of appointing a director in a Private Limited Company, the eligibility criteria to be a director and the provisions of the Companies Act 2013 for the appointment of directors.

Table of Contents

Understanding the Role of a Director

Directors are individuals appointed by shareholders to supervise a company's activities, as guided by the Memorandum of Association (MOA) and Articles of Association (AOA). Since a company is a legal entity and cannot act independently, it functions through its directors. The Board of Directors, composed of these individuals, is responsible for the company's management and decision-making.

In a Private Limited Company, directors hold significant importance. They are tasked with making everyday decisions and overseeing the company's administration. Shareholders rely on directors to manage their investments effectively and ensure the company's growth and success.

Types of Directors of a Company

Directors are categorised into various types based on their roles and responsibilities. Let us take a closer look at each type:

Executive Directors

  • Actively involved in the company's daily management.
  • Often hold specific executive roles, such as CEO, CFO or COO.
  • Responsible for implementing the company's strategies and policies.

Non-Executive Directors

  • Do not participate in the company's day-to-day management.
  • Provide independent oversight to the company's board and management.
  • Offer valuable insights and advice based on their expertise and experience.

Independent Directors

  • A subset of non-executive directors with no financial or other vested interests in the company apart from their role as directors.
  • Primary responsibility is to safeguard the interests of the company's shareholders.
  • Ensure transparency and accountability in the company's operations.

Nominee Directors

  • Appointed by third-party authorities or the Government to tackle mismanagement and misconduct.
  • Represent the interests of the appointing authority.
  • Monitor the company's activities and report any irregularities.

Appointment of Director to Private Limited Company

Specific requirements must be met when appointing directors in a Private Limited Company, these are:

  • The maximum directors in a private company is 15. 
  • The minimum directors in a private company is 2.
  • The limit of 15 directors can be exceeded by appointing additional directors through a special resolution with the support of 75% or more shareholders.
  • The appointment of directors must be in accordance with the provisions of the Companies Act 2013.

Provisions of the Companies Act, 2013

The Companies Act 2013 includes several key provisions related to the appointment and roles of directors:

  • Section 149: Details mandatory requirements, such as having a certain number of directors, including a female director and a resident director.
  • Section 152: Specifies the process for appointing directors at the company's general meeting and mandates the use of the Director Identification Number (DIN).
  • Section 161: Provides guidelines for appointing additional, alternate and nominee directors by the Board.
  • Section 164: Lists the disqualifications for becoming a director, ensuring that only eligible individuals are appointed to the board.

By adhering to these provisions, companies can establish a well-structured and compliant board of directors.

Reasons for Adding or Changing Directors in a Company

There are several reasons why a company may choose to appoint new directors/board of directors or change its existing board composition:

  1. Introducing New Talent: As a company grows, it may become necessary to bring new talent to the board to address new challenges and requirements that come with expansion.
  2. Preventing Ownership Dilution: By appointing additional directors, shareholders can delegate more operational responsibilities without relinquishing strategic control.
  3. Addressing Inefficiency of Current Directors: A company may appoint new directors to maintain efficiency if existing directors are underperforming due to personal issues.
  4. Complying with Statutory Requirements: Companies must maintain a specific number of directors according to the Companies Act 2013. They must promptly appoint new directors to comply with legal requirements if the number falls below the minimum.

Eligibility to Be A Director in a Company

To be eligible for appointment as a director, an individual must meet the following criteria:

  • Be at least 18 years old, as minors are not permitted to hold the director position.
  • Not be disqualified under the provisions of the Company Act 2013, which include:
    • Being an undischarged insolvent
    • Having been convicted of an offence involving moral turpitude
    • Having been convicted of an offence under the Companies Act 2013
    • Having been disqualified by an order of a court or tribunal
  • Have mutual consent from the Board of Directors, shareholders and the individual being considered for the directorship.

It is crucial to ensure that the prospective director meets these eligibility criteria before proceeding with the appointment process.

Documents for Director Appointment

When appointing a director, the following documents are required:

  1. PAN card
  2. Identity proof (Voter ID, driver's license, Aadhaar card, etc.)
  3. Residence proof (utility bills, rental agreement, etc.)
  4. Recent passport-sized photograph
  5. Digital Signature Certificate (DSC)

Procedure for Appointing/Add a Director to a Company

The process of appointing a director involves several key steps:

  1. Reviewing the Articles of Association (AOA)

The first step is to review the company's Articles of Association (AOA) to ensure that it includes a clause permitting the appointment or addition of directors. If the current AOA lacks such a provision, it should be amended to include one before proceeding with the director's appointment.

  1. Conducting a General Meeting for Director Appointment

The company must formally appoint a director by passing a resolution in a general meeting, either during an Annual General Meeting (AGM) or an Extraordinary General Meeting (EGM). 

To arrange an EGM, the company must conduct a board meeting to pass a resolution for holding the EGM. The resolution to appoint the director must be filed in Form MGT-14 with the Registrar of Companies within 30 days.

  1. Applying for Director Identification Number (DIN) & Digital Signature Certificate (DSC)

The individual selected for directorship must apply for a Digital Signature Certificate (DSC) and a Director Identification Number (DIN) if they do not already possess these. After obtaining the DIN, the prospective director must provide the company with their DIN along with a declaration affirming that they are not disqualified from being a director.

  1. Obtaining Consent from the Prospective Director – Form DIR-2

The individual proposed for directorship must express their consent to serve in this role by submitting Form DIR-2, a formal consent to act as a director. An individual can only be appointed as a company director by explicitly giving their consent. This step is crucial to ensure that the prospective director is willing to take on the responsibilities associated with the position.

  1. Issuing a Letter of Appointment to the Director

After obtaining consent from the prospective director, the company should issue a formal Letter of Appointment. This director appointment should detail the terms and conditions of the appointment, including the director's roles, responsibilities and any remuneration or salary. The Letter of Appointment serves as a legal document that outlines the expectations and obligations of both the company and the director.

  1. Filing Forms DIR-2 and DIR-12 with the ROC

Once the resolution for the appointment of a director is passed and the individual has submitted Form DIR-2, the company can officially appoint them as a director. 

The company must file both Form DIR-2 and Form DIR-12 (detailing the particulars of the director's appointment) with the Registrar of Companies (ROC) within 30 days of the director's appointment. Failing to file these forms within the prescribed time frame can result in penalties and legal complications.

  1. Filing Amendment Applications with GST and Tax Authorities

After appointing a new director, the company must file the necessary applications to update the director's details with various regulatory authorities, including the GST Network (GSTN) and other relevant certificates, to reflect the change in directorship. This step ensures that the company remains compliant with all legal and regulatory requirements related to its directors.

Frequently Asked Questions:

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Private Limited Company
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  • Service-based businesses
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One Person Company
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Private Limited Company
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  • Service-based businesses
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Limited Liability Partnership
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1,499 + Govt. Fee
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  • Professional services 
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Frequently Asked Questions

How to appoint a director in a company?

To appoint a director in a company, follow these steps:

  1. Review the Articles of Association (AOA) to ensure it allows for the appointment of new directors.
  2. Conduct a general meeting (AGM or EGM) to pass a resolution for the director's appointment.
  3. Ensure the prospective director applies for a Director Identification Number (DIN) and Digital Signature Certificate (DSC).
  4. Obtain consent from the prospective director through Form DIR-2.
  5. Issue a Letter of Appointment to the director.
  6. File Forms DIR-2 and DIR-12 with the Registrar of Companies (ROC) within 30 days of the appointment.
  7. Update the director's details with relevant regulatory authorities, such as the GST Network (GSTN).

What are the criteria for the appointment of a director?

The criteria for the appointment of a director include:

  • Being at least 18 years old.
  • Not being disqualified under the provisions of the Company Act, 2013.
  • Having mutual consent from the Board of Directors, shareholders and the individual being considered for the directorship.

Possessing a valid Director Identification Number (DIN) and Digital Signature Certificate (DSC).

How do you write a Director's appointment letter?

A Director's appointment letter should include the following details:

  • The date of appointment
  • The term of appointment (if applicable)
  • The roles and responsibilities of the director
  • Remuneration or salary details (if any)
  • Expectations regarding attendance at board meetings and other company events.
  • Confidentiality and non-disclosure clauses
  • Termination conditions

What is the manner of appointment of Directors?

Directors are appointed through a formal resolution passed at a general meeting of the company (AGM or EGM). The appointment must be approved by the shareholders and comply with the provisions of the Companies Act, 2013. The appointed director must provide their consent through Form DIR-2 and possess a valid Director Identification Number (DIN) and Digital Signature Certificate (DSC).

How much does it cost to appoint a director?

The cost of appointing a director may vary depending on factors such as:

  • Professional fees for legal and compliance services.
  • Filing fees for Forms DIR-2 and DIR-12 with the Registrar of Companies (ROC).
  • Charges for obtaining a Director Identification Number (DIN) and Digital Signature Certificate (DSC).
  • Any remuneration or salary offered to the director.

It is advisable to consult with a legal professional or corporate service provider to determine the specific costs involved in appointing a director for your company.

How long does a director appointment take?

The timeline for a director appointment may vary depending on factors such as:

  • The availability of the required documents and information.
  • The time taken to conduct the general meeting and pass the appointment resolution.
  • The processing time for obtaining a Director Identification Number (DIN) and Digital Signature Certificate (DSC).
  • The efficiency of filing Forms DIR-2 and DIR-12 with the Registrar of Companies (ROC).

Typically, the entire process of appointing a director can take anywhere from a few days to a couple of weeks, subject to the company's diligence and compliance with legal requirements.

What documents are required for a director appointment?

The documents required for a director appointment include:

  • PAN Card
  • Identification Proof (Voter ID, Driving Licence, Aadhaar Card, etc.)
  • Proof of Residence (utility bills, rental agreements, etc.)
  • Passport Size Photograph
  • Digital Signature Certificate (DSC)
  • Consent to act as a director (Form DIR-2)
  • Declaration of non-disqualification

ROC Compliance Calendar 2025–2026: Important Filing Due Dates for Companies & LLPs

ROC Compliance Calendar 2025–2026: Important Filing Due Dates for Companies & LLPs

Companies and LLPs in India are legally obligated to comply with annual filing requirements under the Companies Act, 2013, and the Limited Liability Partnership Act, 2008. These filings with the Registrar of Companies (ROC) must be completed annually or triggered by specific events. Timely compliance is crucial for companies and LLPs to avoid substantial penalties that can negatively impact business operations and reputation.

Table of Contents

The ROC is a regulatory body under India's Ministry of Corporate Affairs (MCA) responsible for company registration, statutory record maintenance, and ensuring adherence to the Company Act and associated regulations. Non-compliance with ROC filings can result in:

  • Fines and penalties
  • Legal actions against the company and directors
  • Damage to the company's credibility and reputation
  • Difficulties in seeking funding or partnerships

On the other hand, timely compliance demonstrates a commitment to transparency and good governance, which can attract customers, partners, and investors. It also helps avoid heavy penalties and late fees that can strain a company's finances.

ROC Filing Due Date: Detailed Calendar

Here are the key ROC compliance forms and ROC filing due dates for the financial year 2025-2026:

Form Purpose Applicable To Due Date
MSME-1 Reporting outstanding payments to MSMEs > 45 days All specified companies 30.04.2025 (Oct–Mar) 31.10.2025 (Apr–Sep)
NDH-3 Half-yearly return filing for Nidhi companies Nidhi companies 30.04.2025 (Oct–Mar) 30.10.2025 (Apr–Sep)
Form-11 (LLP) Annual return of LLP with business and partner details All registered LLPs 30.05.2025
FC-4 Annual return of foreign company Foreign companies 30.05.2025
NDH-1 Return of statutory compliances Nidhi companies (as applicable) 29.06.2025
DPT-3 Reporting deposits and loans Every company 30.06.2025
PAS-6 Share Capital Audit Report Reconciliation Unlisted public companies 30.05.2025 (Mar) 29.11.2025 (Sep)
FLA Annual return to RBI for FDI/ODI holders Companies with FDI/ODI 15.07.2025
DIR-3 KYC KYC of Directors/DPs All DIN/DPIN holders as on 31.03.2025 30.09.2025
FC-3 Filing annual accounts of foreign company Foreign companies’ branches, liaison, and project offices 31.12.2025
CRA-2 Appointment of Cost Auditor Companies requiring cost audit 30 days from BM or 180 days from 01.04.2025, whichever is earlier
ADT-1 Appointment of Auditor Every company 14.10.2025 (15 days post AGM) 11.10.2025 (OPC)
AOC-4 / XBRL / CFS Filing of annual financial statements Specified companies 29.10.2025 (30 days from AGM) 27.09.2025 (OPC)
MGT-14 Filing resolutions on board report and accounts adoption Limited companies 30 days from board meeting
Demat for Pvt Cos Mandatory demat compliance under amended rules Private companies (excluding small/govt. companies) 30.06.2025
Form-8 (LLP) LLP’s Statement of Account & Solvency Every LLP 30.10.2025
MGT-7 / MGT-7A Annual return with company details MGT-7: All companies MGT-7A: Small Co. / OPC 28.11.2025
CRA-4 Filing of Cost Audit Report Companies under cost audit 30 days from receipt of cost audit report
CSR-2 Reporting on Corporate Social Responsibility contribution Companies required to comply with CSR provisions Due date generally aligns with AOC-4 filing

It's important to note that these ROC filing due dates are tentative and may be revised by the regulatory authority from time to time. Additionally, certain event-based compliances are also applicable in addition to these basic annual compliance obligations. It's crucial to keep track of the applicable due dates for each form to ensure timely compliance and avoid penalties.

Frequently Asked Questions

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One Person Company
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1,499 + Govt. Fee
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Private Limited Company
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Frequently Asked Questions

What is the due date for ROC filing?

The due dates for ROC filing vary depending on the specific form and the company's financial year-end. Key due dates include:

  • Form-11 (LLP): Within 60 days from the end of the Financial Year
  • DPT-3: On or before 30th June
  • DIR-3 KYC: 30th September
  • AOC-4: Within 30 days of AGM conclusion
  • MGT-7: Within 60 days from AGM conclusion

Refer to the detailed list of forms and due dates in the article for more information.

How to check ROC compliance status?

You can check your company's ROC compliance status by following these steps:

  1. Visit the Ministry of Corporate Affairs (MCA) website: www.mca.gov.in
  2. Click on the "MCA Services" tab and select "View Company/LLP Master Data"
  3. Enter your Company Identification Number (CIN) or Limited Liability Partnership Identification Number (LLPIN) and captcha code

Click on "Submit" to view your company's master data, which includes the compliance status for various filings

What are the ROC compliances?

ROC compliances refer to the mandatory filings and disclosures that companies and LLPs must make with the Registrar of Companies (ROC) as per the Companies Act, 2013, and the Limited Liability Partnership Act, 2008. These include:

  • Annual filings such as AOC-4 (Financial Statements), MGT-7 (Annual Return), and Form-11 (Annual Return for LLPs)
  • Event-based filings such as PAS-6 (Share Capital Audit Report Reconciliation), ADT-1 (Appointment of Auditor), and MGT-14 (Filing of Resolutions)
  • KYC filings such as DIR-3 KYC for directors and designated partners
  • Other filings like DPT-3 (Return of Deposit), MSME-1 (Outstanding Payments to MSMEs), and CSR-2 (Corporate Social Responsibility Contribution)

How to do ROC form filing?

To file ROC forms, follow these general steps:

  1. Obtain a Digital Signature Certificate (DSC) for the authorised signatory
  2. Register on the MCA portal (www.mca.gov.in) using the DSC
  3. Select the appropriate e-Form from the MCA portal
  4. Fill in the required details and attach necessary documents
  5. Pay the applicable filing fees online
  6. Digitally sign the e-Form using the DSC
  7. Submit the e-Form on the MCA portal

Note that the specific process may vary slightly depending on the form being filed. It's advisable to consult a professional or refer to the MCA's detailed instructions for each form.

Are the forms that need to be filed with ROC monthly or yearly?

Most ROC forms are filed annually or based on specific events, rather than monthly. Some key annual filings include:

  • AOC-4 (Financial Statements)
  • MGT-7 (Annual Return)
  • Form-11 for LLPs (Annual Return)
  • DIR-3 KYC for directors and designated partners

However, certain forms like MSME-1 (Outstanding Payments to MSMEs) and PAS-6 (Share Capital Audit Report Reconciliation) are filed half-yearly. Event-based filings such as ADT-1 (Appointment of Auditor) and MGT-14 (Filing of Resolutions) are submitted as and when the relevant events occur.

Promoting Innovations in Individuals, Startups and MSMEs (PRISM)

Promoting Innovations in Individuals, Startups and MSMEs (PRISM)

Promoting Innovations in Individuals, Startups, and MSMEs (PRISM) is a program that offers grants, technical support, and mentorship to individual innovators, including students, guiding them through each stage of incubating their ideas into new enterprises.

Description Who is it for? Benefits
To provide grants, technical advice, and mentorship to individual innovators, guiding them through the various stages of incubating their ideas until they transform into viable enterprises For Innovators in the technology area Upto INR 2,00,000 or 90% of the approved project cost for prototype or model development
The essentials of US Incorporations - documents, eligibility and process.

This grant-aid support is implemented in phases:

  • Phase-1
    Category 1: For Proof of concept/prototype/models
    Category 2: For fabrication of working model/ process know-how/testing & trail/ patenting/ technology transfer, etc.
  • Phase-2
    For scaling up technology-based innovations, including patenting/design registration/trademark registry/ technology transfer to develop a marketable product/process towards enterprise creation.

Table of Contents

Eligibility

  • For PRISM Phase-1:
    Any Indian citizen, including student innovators, can avail support to develop their novel ideas into demonstrable models/prototypes.
  • For PRISM Phase-2:
    PRISM innovators who have demonstrated success or innovators who have proven their concepts with assistance from other government institutions or agencies.

Eligible Sectors for the Scheme

The proposals are encouraged to focus on sectors such as

  • Green Technology
  • Clean Energy
  • Industrial Smart Materials
  • Waste to Wealth
  • Affordable Healthcare
  • Water & Sewage Management
  • Other technology or knowledge-intensive areas.

Application procedure for Startups

  • Submit your project proposal following the prescribed format to the nearest TePP Outreach cum Cluster Innovation Centres (TOCICs). Here’s a list of TOCICs in India.
  • Once received, TOCIC coordinators will review proposals for completeness and forward them further.
  • Domain Knowledge Experts associated with TOCIC will then assess the proposals.
  • Evaluated proposals are forwarded to DSIR for further action and reviewed by the PRISM Advisory and Screening Committee (PASC) for recommendation.
  • Upon Department approval, "Terms & Conditions" must be signed before grants-in-aid release.
  • Initial fund release is based on project milestones and PASC recommendations. Subsequent releases depend on project progress evaluated by the Project Review Committee (PRC).
  • TOCIC and network partners, along with technical experts, will monitor approved projects.
  • TOCIC will provide project status reports to DSIR every 3 months, while PRCs will review project progress at least once every 9 months.
  • Upon successful project completion, the DSIR will accept the project completion report based on PRC recommendation.

Benefits of the PRISM Scheme

The PRISM Scheme includes various phases designed to support innovators in different stages of their project development. Each phase may involve different levels of support, resources, and guidance tailored to the specific needs of innovators.

  • For Phase-1:
    Category 1: Maximum support within this category is capped at INR 2,00,000 or 90% of the approved project cost, whichever is less.
    Category 2: Maximum support is limited to 20.00 lakh or 90% of the total project cost, whichever is lower.
  • For Phase-2:
    For projects with costs ranging from INR 5 Lakhs to INR 35 Lakhs, maximum support of either INR 20 Lakhs or 90% of the total project cost (whichever is lower) is provided.

Please note: If the project beneficiaries abandon the project, innovators must reimburse the funding disbursed, along with a 12% interest rate, to the DSIR.

Frequently Asked Questions

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Frequently Asked Questions

What is the objective of the PRISM Scheme?

The PRISM Scheme aims to encourage innovation, research, and development activities among individuals, startups, and MSMEs by providing financial support and fostering a conducive ecosystem for growth and experimentation.

Can individuals or only organizations apply for the PRISM Scheme?

Both individuals and organizations, including startups and MSMEs, are eligible to apply for the PRISM Scheme as long as they meet the eligibility criteria outlined by the scheme.

Are there any specific criteria for project selection under the PRISM Scheme?

Projects are selected based on criteria such as innovation quotient, technical feasibility, market potential, scalability, and socio-economic impact.

Do projects funded under the PRISM Scheme get evaluated later?

Projects funded under the PRISM Scheme are subject to regular monitoring and evaluation to ensure compliance with project milestones, utilization of funds, and achievement of desired outcomes.

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