Only a naturally born person, who is an Indian citizen and resident in India, can form a One Person Company.

According to sub-rule 1 of Rule 3 of Companies (Incorporation) Rules, 2014, only a natural born person who is an Indian citizen and also resident in India shall be eligible to incorporate a One Person Company and shall be a nominee for the sole member of a One Person Company. For the purposes of this Rule, the term 'resident in India' means a person who has stayed in India for a period of not less than 182 days during the immediately preceding one calendar year. Further, a natural born person shall not be a member of more than a single One Person Company (OPC) at any point of time and the said person shall not be a nominee of more than one OPC. Where a natural person, being member in OPC in accordance with this rule becomes a member in another such company by virtue of his being a nominee in that OPC, such person shall meet the eligibility criteria specified in sub-rule (2) within a period of 182 days.