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Under Section 2(62) Companies Act 2013, a 'One Person Company' (OPC) is a company which has:

Answer & Solution
Correct answer: D.
1. Section 2(62) defines 'One Person Company' (OPC): 'a company which has only one person as a member'. 2. Section 3(1)(c) requires the MoA of an OPC to indicate the name of the OTHER person who shall, in the event of subscriber's death or his incapacity, become a member of the company. 3. The nominee may withdraw consent by indicating in writing to the company. 4. The Companies (Incorporation) Second Amendment Rules, 2021 enabled NRIs to set up OPCs. 5. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 2(62) read with Section 3(1)(c)_
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