Business Structure Comparator
by CA V. Viswanathan
FCA, ACS, CFE, Registered Valuer (S&FA) | Since 2012
Answer 7 quick questions about your business plans and we will recommend the best legal structure — with a detailed comparison of all five entity types.
Our Recommendation
Side-by-Side Comparison — All 5 Structures
| Feature | Private Ltd | LLP | OPC | Proprietorship | Partnership |
|---|---|---|---|---|---|
| Min Members | 2 | 2 | 1 | 1 | 2 |
| Max Members | 200 | Unlimited | 1 | 1 | 50 |
| Liability | Limited | Limited | Limited | Unlimited | Unlimited (joint & several) |
| Tax Rate | 25.17% (new mfg: 17.16%) | 30% + 4% cess | 25.17% | Slab rate (up to 30%) | 30% + 4% cess |
| ESOP Possible | Yes | No | Limited | No | No |
| VC / PE Funding | Easy | Difficult | Very Difficult | Not Possible | Not Possible |
| FDI / FEMA | Allowed (auto route) | Allowed (select sectors) | Not Allowed | Not Allowed | Not Allowed |
| Annual Compliance | High (12+ filings) | Medium (4-6 filings) | Medium (8-10 filings) | Low (GST + ITR) | Low-Med (ITR + deed) |
| Statutory Audit | Mandatory | If turnover > ₹40L / capital > ₹25L | Mandatory | If turnover > ₹1Cr | If turnover > ₹1Cr |
| Conversion Path | Flexible (LLP, public) | Can convert to Pvt Ltd | Must convert if threshold crossed | Can upgrade to any | Can convert to LLP / Pvt |
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Structure recommendations are indicative and based on general criteria. The optimal business structure depends on your specific circumstances. Consult a qualified professional before incorporation.
DISCLAIMER — The tools and calculators provided on this website by Virtual Auditor (virtualauditor.in) are for informational and educational purposes only. They do not constitute professional advice — whether legal, financial, tax, regulatory, or otherwise. While we make every effort to keep the information accurate, complete, and up to date, we do not guarantee or warrant the accuracy, reliability, or completeness of any calculations, outputs, or recommendations generated by these tools. Laws, rules, regulations, fee schedules, tax rates, and government policies are subject to change without notice. Actual fees, penalties, compliance requirements, and regulatory outcomes may differ based on your specific facts, circumstances, and the applicable regulatory authority’s interpretation. These tools are NOT a substitute for professional consultation. Users are strongly advised to consult a qualified Chartered Accountant, Company Secretary, Lawyer, or other professional advisor before taking any action based on the output of these tools. Virtual Auditor, its partners, employees, and affiliates shall not be liable for any loss, damage, or consequence arising from the use of or reliance on information provided by these tools. By using any tool on this website, you acknowledge and agree that: 1. The output is indicative and approximate — not a final determination. 2. You will verify all calculations and recommendations with a qualified professional. 3. Virtual Auditor bears no responsibility for decisions made based on tool outputs. 4. Government fee schedules, tax rates, and regulatory provisions referenced are based on publicly available information as of the last update date and may have changed.
For professional assistance, contact: Virtual Auditor | G-131, Phase III, Spencer Plaza, Anna Salai, Chennai 600002 | Phone: +91-99622-60333 | Email: support@virtualauditor.in | Web: virtualauditor.in
— Last updated: March 2026
DISCLAIMER — The tools and calculators provided on this website by Virtual Auditor (virtualauditor.in) are for informational and educational purposes only. They do not constitute professional advice — whether legal, financial, tax, regulatory, or otherwise. While we make every effort to keep the information accurate, complete, and up to date, we do not guarantee or warrant the accuracy, reliability, or completeness of any calculations, outputs, or recommendations generated by these tools. Laws, rules, regulations, fee schedules, tax rates, and government policies are subject to change without notice. Actual fees, penalties, compliance requirements, and regulatory outcomes may differ based on your specific facts, circumstances, and the applicable regulatory authority’s interpretation. These tools are NOT a substitute for professional consultation. Users are strongly advised to consult a qualified Chartered Accountant, Company Secretary, Lawyer, or other professional advisor before taking any action based on the output of these tools. Virtual Auditor, its partners, employees, and affiliates shall not be liable for any loss, damage, or consequence arising from the use of or reliance on information provided by these tools. By using any tool on this website, you acknowledge and agree that: 1. The output is indicative and approximate — not a final determination. 2. You will verify all calculations and recommendations with a qualified professional. 3. Virtual Auditor bears no responsibility for decisions made based on tool outputs. 4. Government fee schedules, tax rates, and regulatory provisions referenced are based on publicly available information as of the last update date and may have changed.
For professional assistance, contact: Virtual Auditor | G-131, Phase III, Spencer Plaza, Anna Salai, Chennai 600002 | Phone: +91-99622-60333 | Email: support@virtualauditor.in | Web: virtualauditor.in
— Last updated: March 2026
CA V. Viswanathan
FCA, ACS, CFE, Registered Valuer (S&FA) | IBBI/RV/03/2019/12333 | Since 2012
G-131, Phase III, Spencer Plaza, Anna Salai, Chennai 600002