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<h1>Simplified Incorporation Form SPICe+ streamlines company registration, DIN allotment and name reservation with digital filing.</h1> Rule 38 requires use of SPICe+ (Form INC-32) with e-MOA (INC-33) and e-AOA (INC-34) for incorporation, permits name reservation, incorporation and allotment of DINs for up to three proposed directors, mandates a single proposed company name and digital signatures on e-MoA/e-AoA, provides specified fee rules and exemptions for small companies, allows registered office verification via SPICe+ (avoiding FORM INC-22 if correspondence address is used), and sets a two-stage defect-removal timeline totaling thirty days, with Certificate of Incorporation issued in Form INC-11.