One Person Company has been defined under the Companies Act, 2013, as a Company which has only one person as a member.
Any person who wish to start a business under a sole-proprietorship and also wish to avail the benefits of a Private Limited Company can go for the formation of a One Person Company.
One of the Major benefit in case of One Person Company (OPC) instead of a Sole-Proprietorship is that the Liability of the shareholder gets limited to the extent of shares subscribed by him whereas in case of sole-proprietorship there is sole liability of the proprietor without any limitation.
One Person Company is registered under the provisions of the Companies Act, 2013 through the procedure prescribed under the Act and Rules and Regulations made there under.