E-Form INC-22A – ACTIVE (Active Company Tagging Identities and Verification)

MCA has come up with another stringent move by inserting a new Rule 25A under the Companies (Incorporation) Rules, 2014 under which a new form has been introduced and made available on MCA portal i.e. e-Form INC-22A (ACTIVE)

1. What is the applicability of Form INC-22A (ACTIVE)?

Every company incorporated on or before the 31st December 2017 shall file the particulars of the company and its registered office, in e-Form INC-22A-ACTIVE (Active Company Tagging Identities and Verification) on or before 25^th April 2019.

However, any company which has not filed its due Financial Statements or due Annual Returns or both with the Registrar shall be restricted from filing e-Form INC-22A (ACTIVE), unless such company is under management dispute and the Registrar has recorded the same on the register.

2. Which Companies are not required to file this Form INC-22A (ACTIVE)?

Following Companies shall not be required to file this e-form:

• Struck off companies
• Companies under the process of striking off
• Companies under liquidation
• Amalgamated or Dissolved companies

3. What shall be the last date to file Form INC-22A (ACTIVE)?

Form INC-22A (ACTIVE) shall be filed on or before 25th April 2019.

4. What sort of information is required to be furnished in Form INC-22A (ACTIVE)?

Information which is required to be furnished are:

1. Company Details

• Name & Reg. Office
• Latitude & Longitude of the Registered Office of the Company
• Mail ID & OTP verification
• Of Directors with DIN

2. Statutory & Cost Auditor Details

• Name, PAN
• Membership, Firm Registration Number (FRN)
• Period of appointment

3. Key Managerial Personnel (KMP) Details
4. SRN of e-form AOC-4 & MGT-7 for FY 2017-18
5. Attachments to this Form

• Photograph of Registered Office showing external building
• Photograph of inside office also showing therein at least one director/KMP who has affixed his/her Digital Signature to this form.

5. What if a Company fails to file Form INC-22A (ACTIVE) before the due date?

If a Company fails to file this e-form on or before 25th April 2019, the company shall be marked as “ACTIVE-non-compliant” and also the following e-forms shall not be accepted:

• SH-07 (Change in Authorized Capital)
• PAS-03 (Change in Paid-up Capital)
• DIR-12 (Changes in Director except for cessation)
• INC-22 (Change in Registered Office)
• INC-28 (Amalgamation, de-merger)

6. Can a Company file this e-form INC-22A (ACTIVE) after its due date?

Yes, In case a company does not file e-Form INC-22A (ACTIVE) within the time limit, it can file e-form on or after 26th April 2019 i.e. after the due date on payment of a fee of Rs. 10,000/- and also the company shall be marked as “ACTIVE Compliant”.  

These rules shall come into force with effect from 25th February 2019.