The Ministry of Corporate Affairs vide an amendment by the Companies (Incorporation) Amendment Rules, 2019, dated 21/02/2019, MCA has amended the Companies (Incorporation) Rules, 2014 and inserted Rule 25A - Active Company Tagging Identities and Verification (ACTIVE) wherein it is required to file the Form INC-22A for certain companies.
Applicability of Rule
As per this Rule, all companies which are incorporated before December 31, 2017, are required to file the said Form INC-22A on or before Apr 25, 2019, failing which the company may be marked as ACTIVE-non-compliant and any further filing will attract a penalty of Rs 10,000/-. Also, no other forms viz SH-07, PAS-03, DIR-12, INC-22 & INC-28 will be accepted unless the Form INC-22A is filed. The Form is also required to be certified by Practising CA/CS. Basically, the purpose is to identify inactive companies.
Non-Applicability of Rule
As per the rule, companies which have been struck off or are under the process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e Form ACTIVE
Any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE.
Following information/documents are required for the same:
E-mail ID where OTP can be accessed
SRN of Annual Financial Statements &Annual Return (AOC-4/AOC-4 XBRL & MGT-7) filed for FY 2017-18
Photograph of registered office showing external building & inside office also showing at least one Director/KMP who shall be certifying the said E-form.
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