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Under Section 2(62) of the Companies Act, 2013, a "One Person Company" (OPC) is:

Answer & Solution
Correct answer: D.
1. Section 2(62) of the Companies Act, 2013 introduces the concept of One Person Company (OPC). 2. An OPC is defined as "a company which has only one person as its member". 3. OPC is a private company by status (Section 3(1)(c)), and is exempt from the 200-member cap of Section 2(68). 4. Number of directors and contractual power-sharing are not the test; share-membership of ONE person is the only definitional criterion. _Source: ICSI CS Executive Paper 2 (Company Law) — Lesson 1: Introduction to Company Law, pp. 2-35._
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