The concept of converting an One Person Company (OPC) into a Private Limited Company is not explicitly outlined in the Companies Act, 2013. An OPC is designed for a single-member structure, and there might not be a direct provision for converting it into a private limited company under the existing legal framework.

However, there could be scenarios where a change in the business structure is desired, and this might involve more complex processes such as:

1. **Alteration of MOA and AOA:**
– The Memorandum of Association (MOA) and Articles of Association (AOA) of the OPC may need to be altered to accommodate the change in structure.

2. **Introducing Additional Shareholders:**
– If the intention is to convert into a private limited company, which typically involves more than one shareholder, additional shareholders may need to be introduced.

3. **Share Transfer:**
– Transfer of shares from the sole member of the OPC to new shareholders may be required.

4. **Statutory Compliances:**
– Ensure compliance with the statutory requirements set out by the Ministry of Corporate Affairs (MCA) for such structural changes.

It’s important to note that specific details and procedures may vary, and any change in the structure of a company should be carried out in accordance with legal requirements and with proper professional guidance. Regulations might have evolved or been updated after my last update, and it’s advisable to consult a legal professional or Company Secretary to get the most current and accurate information.

Always refer to the latest provisions of the Companies Act, rules, and regulations issued by the Ministry of Corporate Affairs (MCA) or seek advice from a professional for the most accurate information on this matter.