Business Structure Comparison

Private Limited vs Proprietorship

Detailed comparison of Private Limited Company vs Sole Proprietorship. Compare pros, cons, costs, compliance requirements, taxation, and get expert guidance to choose the right structure for your business.

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Quick Comparison

AspectPrivate LimitedProprietorship
Liability ProtectionPrivate Limited offers limited liabilityPrivate Limited offers limited liability
ComplianceProprietorship has minimal complianceProprietorship has minimal compliance
FundraisingPrivate Limited can raise fundsPrivate Limited can raise funds
CostsProprietorship has lowest costsProprietorship has lowest costs
CredibilityPrivate Limited has much better credibilityPrivate Limited has much better credibility

Detailed Comparison

Private Limited Company

Pros

  • Limited liability protection
  • Separate legal entity
  • Easy to raise funds
  • Professional credibility
  • Perpetual existence
  • Better for scaling

Cons

  • Higher compliance
  • More complex registration
  • Higher costs
  • Board meetings required

Costs

  • Registration: ₹15,000 - ₹25,000
  • Annual: ₹20,000 - ₹30,000
  • Compliance: ₹15,000 - ₹25,000 per year

Compliance Requirements

  • • Annual filing
  • • Board meetings
  • • Statutory audit
  • • Income tax return
  • • GST compliance

Taxation

Corporate tax: 25-30%

Best For

  • • Growing businesses
  • • Investment-seeking startups
  • • Professional services
  • • Technology companies

Sole Proprietorship

Pros

  • Simplest business structure
  • No registration required
  • Lowest costs
  • Complete control
  • Easy to start
  • Minimal compliance

Cons

  • Unlimited liability
  • No separate legal entity
  • Cannot raise funds
  • Limited credibility
  • Personal assets at risk
  • Difficult to scale

Costs

  • Registration: ₹0 - ₹2,000
  • Annual: ₹0 - ₹3,000
  • Compliance: ₹2,000 - ₹5,000 per year

Compliance Requirements

  • • Income tax return (if applicable)
  • • GST registration (if turnover exceeds threshold)
  • • Basic bookkeeping

Taxation

Taxed as individual income, slab rates apply

Best For

  • • Solo entrepreneurs
  • • Small businesses
  • • Low risk ventures
  • • Quick start businesses

Expert Recommendation

Choose Private Limited for liability protection, funding needs, and growth. Choose Proprietorship for simplicity, lowest costs, and solo small businesses.

Frequently Asked Questions

Common questions about Private Limited vs Proprietorship

Which structure is better for liability protection?

Private Limited offers limited liability, Proprietorship has unlimited liability

Which has lower compliance requirements?

Proprietorship has minimal compliance, Private Limited has extensive requirements

Which is better for raising funds?

Private Limited can raise funds, Proprietorship cannot

Which has lower costs?

Proprietorship has lowest costs, Private Limited has higher costs

Which offers better professional credibility?

Private Limited has much better credibility

What are the tax implications?

Proprietorship offers better tax benefits for small businesses

Which is better for scaling the business?

Private Limited is essential for scaling

Can one structure be converted to another?

Proprietorship can be converted to Private Limited or OPC

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