Producer Company (FPO / Farmer Producer Organisation) Registration

Empower Farmers & Artisans — India's Premier Collective Farming Structure

✦ 100% Income Tax Exemption ✦ NABARD Grant Eligible ✦ Collective Bargaining Power
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What is a Producer Company?

A Producer Company is a special category of company incorporated under the Companies Act, 2013, designed specifically for primary producers — farmers, fishermen, artisans, weavers, and other persons engaged in any activity connected with primary production including agriculture, horticulture, animal husbandry, forestry, fisheries, and related activities.

A Producer Company (also called a Farmer Producer Organisation or FPO) allows individual producers to pool resources, access institutional credit (NABARD, SFAC), procure inputs collectively at lower costs, and market their produce collectively for better price realisation. A minimum of 10 individual producers or 2 producer institutions are required to form a Producer Company.

The Government of India actively promotes FPOs and Producer Companies through subsidies, equity grants (up to ₹18 lakh per FPO from NABARD), credit guarantees (CGTMSE extended), and income tax exemptions under Section 80PA of the Income Tax Act — 100% deduction on profits for FPOs with turnover up to ₹100 crore.

✓ Key advantage: 100% profit deduction under Section 80PA for agricultural Producer Companies with turnover up to ₹100 crore — effectively zero income tax.

Why Choose a Producer Company?

100% Income Tax Exemption (Section 80PA)

Producer Companies engaged in agricultural activities with turnover up to ₹100 crore enjoy 100% deduction on profits — effectively zero income tax on agricultural income.

NABARD Equity Grant (up to ₹18 Lakh)

Eligible FPOs can receive an equity grant of up to ₹18 lakh from NABARD under the FPO Promotion Scheme to strengthen the equity base of the Producer Company.

Collective Bargaining & Bulk Procurement

Members procure seeds, fertilisers, and equipment collectively at lower costs and sell produce collectively for better market prices — eliminating middlemen.

SFAC & Government Grant Eligible

Eligible for grant support from the Small Farmers' Agribusiness Consortium (SFAC) and various state and central government schemes for agricultural development.

CGTMSE Credit Guarantee

Access collateral-free institutional credit through CGTMSE (Credit Guarantee Fund Trust for Micro and Small Enterprises) extended to Producer Companies.

Separate Legal Entity & Limited Liability

Can own property, open bank accounts, enter contracts, and access institutional financing in its own name — independent of individual farmer members.

Producer Company vs Cooperative vs Pvt Ltd

Feature Producer Co. ★ Cooperative Pvt Ltd
Governing Law Companies Act 2013 State Co-op Acts Companies Act 2013
Income Tax 100% Exempt (80PA) Partial Taxable
NABARD Grant Yes (up to ₹18L) Limited No
Min. Members 10 producers 10+ (state-wise) 2 directors
Governance MCA — High State — Moderate MCA — High
Ideal For Farmer/artisan collectives Traditional agri groups Commercial businesses

Who Should Register a Producer Company?

Farmers' Groups

Groups of 10 or more farmers wanting to form an FPO for collective agriculture — input procurement, produce marketing, and institutional credit access.

Other Primary Producers

Fishermen, weavers, artisans, dairy farmers, and other persons engaged in any primary production activity seeking a collective corporate structure.

NGOs & State Departments

NGOs and state agriculture departments promoting farmer collectives and seeking to formalise community-based agricultural organisations under the Companies Act.

Agri-tech Companies

Agri-tech companies structuring farmer-ownership models and requiring a formal legal entity for farmer onboarding, input supply, and produce aggregation.

Registration Process & Timeline

1

Name Reservation & DSC Preparation

2–5 Days

Reserve a unique company name via RUN (Reserve Unique Name) on MCA portal. Obtain Digital Signature Certificates (DSCs) for all proposed directors.

2

MOA / AOA Drafting (Producer Company Format)

1–3 Days

Draft MOA and AOA in the Producer Company format as prescribed under Companies Act, 2013 — covering primary produce activities, member obligations, patronage bonus, and profit distribution rules.

3

Incorporation via SPICe+

5–7 Days

File SPICe+ (Simplified Proforma for Incorporating Company Electronically Plus) with MCA. Obtain Certificate of Incorporation (COI), CIN, PAN, and TAN.

4

NABARD / SFAC Registration & Grant Advisory

Post-Incorporation

Register with NABARD / SFAC for equity grant eligibility and credit guarantee access. Advisory on Income Tax exemption under Section 80PA and CGTMSE credit facility.

Documents Required

Directors / Members

  • PAN card, Aadhaar card, mobile number and email ID of all directors

  • Address proof (bank statement or utility bill — not older than 2 months)

  • Passport-size photograph of each director

  • List of at least 10 producer members with PAN and address proof

Organisation / Office

  • Registered office proof — ownership document or NOC + rental agreement

  • Latest utility bill (electricity / water) — not older than 2 months

  • Brief description of proposed primary produce activities

  • DSC of all proposed directors (minimum 5 directors required)

Pricing Plans

FPO Registration

₹14,999 one-time

COI + PAN + Basic Setup

Ideal for: Farmer groups & NGO-promoted FPOs

  • SPICe+ Filing
  • MOA + AOA (Producer Company Format)
  • DSC for Directors
  • COI + CIN + PAN + TAN
  • NABARD Registration Advisory
  • Income Tax Exemption Advisory
VITTAX Fee: ₹14,999  |  Govt. Fees: MCA fees at actuals
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POPULAR

FPO Complete Package

₹29,999 one-time

Registration + Compliance + Grant Advisory

Ideal for: Large farmer collectives seeking institutional funding

  • Everything in Registration Plan
  • SFAC / NABARD Equity Grant Application
  • FPO Compliance Calendar
  • CGTMSE Credit Advisory
  • Annual ROC Filing Support (Year 1)
VITTAX Fee: ₹29,999  |  Govt. Fees: MCA + Govt application fees at actuals
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Frequently Asked Questions

What is the income tax benefit for a Producer Company?

Under Section 80PA (inserted by Finance Act, 2018), a producer company engaged in agricultural activities with turnover up to ₹100 crore is eligible for 100% deduction of profits — effectively zero income tax. This is a major advantage over all other corporate structures, including Private Limited companies and LLPs.

How many members are required to form a Producer Company?

A minimum of 10 individual producer members (farmers, fishermen, artisans, etc.) or 2 producer institutions (other Producer Companies or cooperative societies) are required. There is no statutory ceiling on the maximum number of members.

What is the NABARD equity grant for Producer Companies?

Under the FPO Promotion and Formation Scheme, NABARD provides an equity grant of up to ₹15 lakh per FPO (matching member equity contribution) to strengthen the capital base. Additional matching equity grants and credit guarantee support are available under the 10,000 FPO scheme launched by the Government of India.

Is audit mandatory for a Producer Company?

Yes. Like any company under the Companies Act, 2013, a Producer Company must get its accounts audited by a Chartered Accountant every year. Annual ROC filings (AOC-4 and MGT-7) are also mandatory. An Income Tax Return must be filed annually — though profits may be fully exempt under Section 80PA.

Can a Producer Company distribute profits to its members?

Yes — Producer Companies can distribute patronage bonus (proportional to business done by a member with the company) and limited return on equity to members. This is different from Section 8 companies where profit distribution is prohibited. The distribution is however limited to ensure primary business objectives are maintained.

Quick Enquiry

FPO Registration₹14,999
FPO Complete Package₹29,999

At a Glance

Incorporation Time10–20 Days
Min. Members10 Producers
Annual FilingsAOC-4 + MGT-7 + ITR
Tax Exemption100% (Sec 80PA)

⚡ Registration Includes

DSCAll Directors
MOA / AOAFPO Format
Grant AdvisoryComplete Package
AuditMandatory (all)

Register Your Farmer Producer Organisation (FPO) with VITTAX

SPICe+ filing, MOA/AOA, NABARD grant advisory, SFAC registration, CGTMSE credit & compliance calendar — all handled for you

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