The Provisions Which Deal with The Conversion of Sec 8 Company into Private Company  Section 8 of the Companies Act, 2013.  Rule 21 of the Companies Incorporation Rules, 2014.  Rule 22 of the Companies Incorporation Rules, 2014.  Rule 23 of the Companies Incorporation Rules, 2014. It must be noted that as per Rule 7(1) of the Companies (Incorporation) Rules 2014, Section 8 Company cannot be converted into a One Person Company, hence it Can be Converted into Private Company or Public Company. However, there is no restriction after its conversion into Private /Public Company, to Convert it into OPC. Short Summary of Conversion Procedures – #pdf
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