Closing a One Person Company (OPC) refers to the process of voluntarily winding up or striking off the company from the official records maintained by the Registrar of Companies (ROC). An OPC may choose closure due to business discontinuation, non-feasibility, or operational challenges. The process begins with a board resolution by the sole director and filing a declaration of solvency, ensuring that all debts and liabilities are cleared. The company must then submit an application for striking off to the ROC using Form SPICE+ (Simplified Proforma for Incorporating Company Electronically Plus) or other applicable forms along with prescribed fees. The ROC examines the application, publishes a notice for objections, and upon satisfaction, issues a confirmation of striking off. Closure of the OPC ensures that legal, financial, and compliance obligations are formally concluded and the company ceases to exist as a legal entity. Professional assistance is recommended to handle documentation, clear liabilities, file statutory forms, and coordinate with the ROC. Proper closure safeguards the director’s interests, prevents future legal liabilities, and ensures compliance with statutory requirements.