New Rule 25A Under the Companies (Incorporation) Amendment Rules, 2019 By CS Kamal Soni

Rule 25A in Companies (Incorporation) Amendment Rules, 2019.

Key Highlights of the new rule 25A.

1. New eform INC-22A (Active) introduced;

2. This rule is applicable to every company which is Incorporated on or before December 31, 2017.

3. Companies who have not filed their financial statement or annual return cannot file this form.

4. Companies whose status on MCA showing as struck off/under the process of striking off/under liquidation/amalgamated/dissolved companies are not required to file that form.

5. The last date of the form is 25th April, 2019.

6. If not filed or failed to file then their status will be Active-Non compliance company on MCA.

7. Also, the company will not be able to file eforms-PAS-3, SH-7, DIR-12, INC-28.

8. Late Filing fees for the form INC-22A is 10,000 Rs. if filed after the due date.

9. eform INC-22A is yet to be notified on MCA.

10. This form will be required OTP verification on email id of Company.

Specimen format of the INC-22A eForm

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