Conversion of a One Person Company (OPC) to a Private Limited Company enables the business to expand ownership, raise equity funding, and enhance corporate governance. This conversion is mandatory if the OPC crosses a certain paid-up capital limit or turnover threshold, or voluntary to attract investors and business opportunities. The process involves passing a board resolution in the OPC approving the conversion and preparing necessary documents, including a new Memorandum of Association (MOA) and Articles of Association (AOA) suitable for a Private Limited Company. The application is filed with the Registrar of Companies (ROC) using forms such as SPICe (INC-32) for incorporation, along with MOA (INC-33) and AOA (INC-34). Existing assets, liabilities, and operations of the OPC are transferred to the Private Limited Company. Professional guidance ensures proper documentation, compliance with statutory requirements, and timely filing. Completing the conversion successfully provides legal recognition, allows multiple shareholders, strengthens credibility with investors and banks, and ensures continuity of business operations under a corporate framework.