Applicability and Filling of Form INC 22A along with FAQs By CS Annu Sharma

This is a flashing write-up on something new and interesting initiative by the Ministry of corporate affairs where MCA came up with another forward step by inserting a new Rule 25A under the Companies (Incorporation) Rules, 2014 under which a new form has been introduced i.e. Form INC-22A (ACTIVE). Rule 25A mandates every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-form ACTIVE (INC-22A) (Active Company Tagging Identities and Verification) on or before 25.04.2019. Detailed analysis of newly inserted Rule 25A is as follows with the help of Frequently Asked questions on the same.





Which Company Has To File E-Form Active (Active Company Tagging Identities And Verification) (INC-22A)?

Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office in E-Form ACTIVE (Active Company Tagging Identities and Verification) as notified vide Companies (Incorporation) Amendment Rules, 2019


Which Company Is Exempted For Filing The e-form ACTIVE (INC-22A)?


(a) Companies which have been struck off

(b) Company under the process of striking off

(c) Company under liquidation

(d) Amalgamated or dissolved,


Which Company will Not be Able to File e-form ACTIVE (INC-22A)?


Any company which has not filed its due financial statements under section 137 (AOC-4) or due annual returns under section 92 (MGT-7) or both with the Registrar shall be restricted from filing e-Form-ACTIVE unless such company is under management Dispute and the Registrar has recorded the same on the registrar.


What Is the Last Date for Filing e-form ACTIVE (INC-22A)?

The last date for filing the E form is April 25, 2019.


How Much Penalty Or Additional Fees Charged By The Ministry Of Corporate Affairs After The Due Date Of Filing?

Where a company files “E Form ACTIVE”, on or after 26th April’ 2019, the company shall be marked as “ACTIVE Compliant”, on payment of the fee of (10,000/-) Ten Thousand rupees as notified vide Companies (Registration Offices and Fees) Amendment Rules, 2019.


Mandatory Details to fill in the INC-22A Form?


(a) Number of the Directors as on the date of filing

(b) Email id of the Company

(c) Details of Statutory Auditor

(d) Details of the Cost Auditor if Applicable

(e) Details include DIN no, Name and Designation of CEO, MANAGER AND WHOLE TIME DIRECTOR.

(f) Details include Pan, Name and Membership Number of Company Secretary if Applicable.

(g) Details of CFO if Applicable.

(h) SRN number of AOC-4/MGT-7 for FY 2017-2018


What Is The List Of Documents Mandatory To Attach In Form (INC-22A)?


3 Type of Photograph which is as follows: Photograph of the registered office address showing the Inside and Outside Building with the Photo of Director who is affixing the Signature on the Form.


What is the Effect if the Eligible Company is not filing the E form E-FORM ACTIVE (ACTIVE COMPANY TAGGING IDENTITIES AND VERIFICATION)?


The Company will not able to file the forms mentioned below (related to Event based information or changes in the company below and also the Registrar of Companies

(i) SH-07 (Change in Authorized Share Capital)

(ii) PAS-03 (Change in Paid-up Capital)

(iii) DIR- 12 (Changes in Director except for cessation);

(iv)INC-22 (Change in Registered Office)

(v) INC-28 (Amalgamation de-merger)

Such companies marked as “ACTIVE non-compliant”. Unless” e-Form ACTIVE” is filed.


Is there any requirement of OTP (One time Password) to file this form?

YES, OTP ON EMAIL ID OF THE COMPANY: Before Filing the form Make sure that all the DIN of the Directors are Active not Disqualified and Deactivated due to non-filing of DIR-3KYC


Is there any requirement of Certification?

The form shall be Certified by the following persons:

(a) IN the case of OPC- One Director

(b) In the case of Other Companies: TWO DIRECTORS OR ONE DIRECTOR AND KMP

(c) CERTIFICATION by the CS/CA/CWA in Practice.

Conclusive Points about the write-up:

Every company must ensure about their annual filing before filling Form–INC 22A, as well as DIR 3 KYC of directors and companies incorporated on or after 01/01/2018, are not liable to file this form also this form is specifically for the KYC of the company which includes 3 important information:

  1. Name and Registered office of the company.
  2. Mail ID and OTP Verification.
  3. Latitude and longitude of registered office.
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