One Person Company in India is a new concept introduced under the Companies Act 2013, allowing a single individual to establish a company with limited liability.
Before this, sole proprietorships were the only option for single-person businesses.
According to Section 2(62) of the Companies Act 2013, an OPC can be formed with just one director and one member, who can be the same person.
For more information, visit the Ministry of Corporate Affairs, Government of India