E-Form INC-22A Active Company Tagging Identities and Verification (ACTIVE) By CS Deepesh Maheshwari

⇒ MCA on 21st February, 2019 has introduced Companies (Incorporation) Amendment Rules, 2019, which came into force from 25th February, 2019.

⇒ A New Rule 25A has been inserted after Rule 25, which mandates every Company incorporated on or before 31st December, 2017 shall file the Particulars of the Companyand its “Registered Office” in e-Form ACTIVE (Form INC-22A) on or before 25th April, 2019.

⇒ What will be covered under PARTICULARS OF COMPANY?
  1. Email ID and OTP generated on that email id
  2. List of Directors as on the date of filling,
  3. Details of Statutory Auditors
  4. Details of Cost Auditor (if applicable to Co.)
  5. Details of Managing Director or CEO or Manager or Whole Time Director of the Company.
  6. Details of Company Secretary (if applicable to Co.)
  7. Details of Chief Financial Officer (if applicable to Co.)
  8. Details of Form AOC-4 / AOC-4 XBRL & MGT-7 filed for F.Y 2017-18.
⇒ Attachments Required:
1. Photograph of Registered Office showing:
i. External Building
ii. And Inside Office, showing at least One Director / KMP who has affixed his/her DSC to the Form

2. Latitude & Longitude

⇒ Exemptions:
  1. Stuck Off Companies
  2. Companies under process of Strike-Off
  3. Companies under Amalgamation
  4. Companies Dissolved
⇒ Due date of Filling:

The Due Date is 25th April, 2019.
⇒ Consequences of Non-filling:

There are two types of Consequences:

1. The Status of the Company will be changed from Active to “Active-Non Complaint” and 10,000/- as Penalty will be levied for non-filling of e-Form 22A by the Company.
2. The Company will be Barred of Filling the following Forms:
  • Form SH-7 (Increase in Authorised Capital)
  • Form PAS-3 (Return of Allotment of Shares)
  • Form DIR-12 [Appointment & Resignation of Director (except Cessation)]
  • Form INC-22 (Changes in the Registered Office of the Company)
  • Form INC-28 (Order of Central Government to ROC – in case of Amalgamation or De-merger)
3. The Registrar of Companies (ROC), may remove the Name of the Company from its record, further the Company shall be liable for actions mentioned under Section 12(9) of the Companies Act
⇒ Challenges:
  1. The Company should have completed its Annual Fillings for the respective Financial Year for which the E-Form ACTIVE is being filled
  2. Company has to ensure that none of its Directors are being disqualified under Section 164(2)
  3. Due filling of Form DIR-3 KYC has been completed by the Company in case to activate the DIN of the Directors.

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