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Nidhi Company is a type of NBFC (Non-Banking Financial Corporation) with the difference that it is not directly regulated by the RBI. RBI has the power to issue directives to them related to their deposit acceptance activities. RBI has exempted the notified Nidhi’s from the core provisions of the RBI Act.
Section 406 of the Companies Act 2013 and Companies (Nidhi Companies) Rules,2014 govern and regulate Nidhi Companies in India.
The objective of incorporating a Nidhi Company is to encourage savings amongst its members and cultivate the habit of savings and thrift amongst its members, receiving deposits from, and lending to its members only for their mutual benefits, which complies with the rules made by the Central Government for regulation for such class of companies.
Minimum 7 people – Seven people are required to start a Nidhi Company. They should have a minimum of 3 Directors.
Minimum Capital – Nidhi Company shall be a Public Company with a minimum capital requirement of Rs 5 Lakhs.
Issuance of shares of the nominal value of at least Rs 10 per share.
To allot a minimum of 10 equity shares or shares equivalent to Rs 100 to each member.
By end of 01st year, the minimum number of members or shareholders must be 200.
Net Owned Fund must be more than 10 lakhs. (Net Owned funds means the aggregate of paid-up equity share capital and free reserves as reduced by accumulated losses and intangible assets)
Ratio of Net Owned Funds to deposits should be more than 1:2.
Unencumbered deposits should exceed 10 % of outstanding deposits.
PAN Card of all members
Address Proof (Driving License, Passport, Aadhar Card)
Latest Residence Proof (Electricity Bill, Water Bill, Gas Bill, and Bank Statement)
Passport Size Photograph of all members
Latest Electricity Bill, Gas Bill of Office Premises
NOC from Owner /Rent Agreement
1
Persons who will be acting as a director and shareholders of the proposed company, need to apply for DSC (Digital Signature Certificate). DSC is required to sign and validate all the documents, as the Registration Procedure is completely online.
2
- Proposed name needs to be approved by ROC. ROC will check the name availability on different parameters and then will issue the approval letter.
3
- Once the name is approved, the application needs to be made for the formation of the Company in Form Spice+ and the same is verified by a professional CA, CS or CMA.
4
Along with Spice+, the MOA & AOA of the Company also need to be filed. A Memorandum of Association (MOA) defines the fundamental of the company and the Articles of Association (AOA) contains the rules & regulations of the Company.
5
After verification of Spice+, Roc will issue the Certificate of Incorporation. Incorporation Certificate gets issued within 3-4 working days.
6
With a certificate of incorporation pan and tan allotment also take place and a soft copy of pan and tan will be received by mail from the Department.
Nidhi can accept Deposits not exceeding 20 times of its Net Owned Funds
Nidhi Company shall be allowed to accept Deposits with the following timeline Fixed Deposit – 6 to 60 months Recurring Deposit – 12 to 60 months
Interest rate on FD & RD shall be at par with RBI and on Savings shall be 2% more than the rate allowed by nationalized banks.
Nidhi company can issue Loans to its members based on the following. Maximum loan to a member can be issued
Total Amount less than 2 Cr – Rs 2 lakhs
Total amount of deposit more than 2 but less than 20 Cr – Rs 7.5 Lakhs
Total amount of deposit less than 50 Cr – Rs 12 Lakhs
Total amount of deposit more than 50 Cr – Rs 15 lakhs
Interest Charges on any loan given by Nidhi company shall not exceed 7.5% above the highest rate of interest offered on deposits by Nidhi and shall be calculated on reducing balance method.
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