Pvt Ltd Registration in Andaman and Nicobar Islands

Andaman and Nicobar Islands-Specific Incorporation Context

For Pvt Ltd registration in Andaman and Nicobar Islands, the operationally relevant facts are: filings route to ROC Andaman & Nicobar (Port Blair sub-office under ROC Kolkata), the GSTIN state-code prefix is 35, and stamp duty on incorporation instruments follows the schedule — Indian Stamp Act applies (no separate UT schedule). Professional tax position: Not levied. Tax-tribunal jurisdiction sits with ITAT Kolkata, which becomes relevant for any post-incorporation Sec 56(2)(viib) or transfer-pricing dispute that escalates to ITAT.

The economic mix of Andaman and Nicobar Islands runs across tourism, small-scale agro-processing, fisheries — sectors that consistently dominate the regulatory case-load and the profile of the engagements we field from this jurisdiction. There is no notified SEZ in the state. On the AD-Bank side, SBI Port Blair is the principal AD-I; complex FEMA filings funnel via Kolkata or Chennai.

A&N enjoys 100% income-tax exemption for indigenous-tribal members under Section 10(26AAA) and is the only Indian UT astride the strategic Malacca Strait shipping route — a niche advantage for marine-services ventures.

Stamp Duty Optimisation in Andaman and Nicobar Islands

Stamp duty on the MOA and AOA is computed on authorised capital, not paid-up — so the authorised-versus-paid-up split is the single largest discretionary lever for upfront cost. In Andaman and Nicobar Islands, we typically scope authorised capital to cover the next 24-30 months of expected primary-issue activity, and structure subsequent rounds via further-issue resolutions rather than amendment-of-MOA filings — which would re-attract stamp duty and ROC fee at the Indian Stamp Act applies (no separate UT schedule) rate.

Andaman and Nicobar Islands-Specific Investor / Subscriber Considerations

Where the cap table at incorporation includes a non-resident subscriber, the FC-GPR filing within 30 days of allotment is mandatory and the AD-bank channel becomes the binding compliance loop. For subscribers based in Andaman and Nicobar Islands, the practical AD-bank choice is dictated by where the company maintains its primary current account — switching AD-banks mid-cycle is operationally disruptive and forces FIRMS-portal entity-master amendments.

Engagement — Andaman and Nicobar Islands Coverage

Virtual Auditor scopes Pvt Ltd registration in Andaman and Nicobar Islands on a fixed-fee basis covering DSC, DIN, name reservation, MOA/AOA drafting (with the Andaman and Nicobar Islands-specific stamp-duty optimisation), SPICe+ filing, PAN/TAN/GSTIN, INC-20A, EPFO/ESIC, and the post-incorporation 30/60-day compliance kit. Engagements are owned by CA V. Viswanathan (FCA, ACS, CFE, IBBI/RV/03/2019/12333) and delivered through our offices in Chennai, Bengaluru and Mumbai with secure document-room access for Andaman and Nicobar Islands-based promoters. Free 30-minute consultation: +91 99622 60333.

Andaman & Nicobar Islands: compliance facts for private limited company registration

The Andaman and Nicobar Islands have a tourism, fisheries and government-services economy centred on Port Blair, with special incentives for island industries and a small base of hospitality and shipping companies. Company matters are routed through Chennai and Kolkata: the Calcutta High Court's Port Blair circuit bench hears writs, and NCLT and ITAT matters go to Kolkata. For private limited company registration this means incorporation and annual filings go to ROC Chennai, the Andaman and Nicobar Islands Shops and Establishments Regulation, 2004 applies from the first employee, and professional tax is as notified.

Which authorities handle private limited company registration for a business in Andaman & Nicobar Islands?

Andaman & Nicobar Islands companies file with ROC Chennai; writ remedies lie before the Calcutta High Court (Port Blair Circuit Bench); company-law and insolvency matters go to the NCLT Kolkata.

Statutory references for this service are on the national private limited company registration page: https://virtualauditor.in/private-limited-company-registration

Checked 2026-10-14 against MCA · NCLT · CBIC · ITAT.

Virtual Auditor across India

• Private Limited Company Registration — all India
• Chennai
• Bangalore
• Mumbai
• All service locations

What has changed in the law — reviewed October 2026

• Angel tax under section 56(2)(viib) does not apply from assessment year 2025-26. Valuation is still required under separate rules: Rule 11UA(1)(c) for section 56(2)(x) in the investor's hands; the FEM (Non-debt Instruments) Rules, 2019 pricing guidelines (certificate of a Chartered Accountant, merchant banker or cost accountant) for a non-resident investor; a registered valuer's report under section 247 of the Companies Act, 2013 for preferential allotments; and grant-date fair value under Ind AS 102 for ESOPs (reviewed 25 October 2026).

Full note on the national page.