To authenticate and validate the physical existence of the company and details of the registered office address of the company, MCA has introduced a new electronic form on 21stFebruary 2019 called ‘e-form INC 22A active: Active Company Tagging Identifies and Verification’ by way of inserting new rule 25A after rule 25 in the Companies (Incorporation) Amendment Rules,2019.
Every Company which is Incorporated on or before 31st December 2017 except the company which is excluded or exempted to file Form INC-22A, are required to file Form INC 22A.
Companies not required or exempted to file Form INC-22A
Following are the companies excluded or not required to file Form INC-22A
- Companies which are Incorporated after 1st January 2018
- Companies which are struck off from the Register
- Companies which are under the process of strike-off
- Companies which are under amalgamation
- Companies which are under liquidation
- Companies that are dissolved
- The CIN of a Dormant Company.
Companies restricted to file e-Form INC-22A
Companies that had not filed its due financial statements under Section 137 or due annual returns under Section 92 or both with the Registrar are not able to file the E-Form INC 22A Active. However, the companies can file E-Form INC- 22A Active, only if such a company is under management dispute and the same has been recorded by the Registrar.
Details Needed to file E-Form INC- 22A Active
- Name and Address of the Company
- Company Identification Number (CIN)
- Latitude and Longitude location details of the companies registered office address
- Email Id and Mobile Number of the Company and to authenticate the same, enter the One Time Password (OTP) verification code.
- Number of directors in the Company and their names
- Director Identification Number (DIN)
- Status of DIN
- Details of Statutory Auditors(Practicing CA/CS/CWA) such as
- Category of Auditor- whether Proprietor or Firm
- Permanent Account Number (PAN) of the auditor or auditor’s firm
- Membership Number of the Auditor or Firm Registration Number.
- Period of appointment as Auditor
- Details of Cost Accountant if any such as
- Membership number of the cost auditor or member representing the Cost auditor’s firm / LLP.
- Cost auditor name or Name of the member representing the cost audit firm / LLP.
- Firm Registration Number
- Period for which Cost Auditor appointed.
- Details of the Managing Director or Chief Executive Officer or Whole-time director.
- SRN Number of AOC-4 / MGT-7 filed for the FY 2017-18.
- Attachments required such as,
- Photograph of the Registered Office of the showing therein at least one director or Key Managerial Person (KMP) who has affixed his/her Digital Signature to the form.
- Optional Attachments if any.
Due Date for filing Form INC-22A
Every Company required to file E-Form INC-22A Active on or before 25th April 2019, which has been extended to 15th June 2019 by MCA via a notification dated 25th April 2019.
However, E-Form INC-22A Active can also be filed after the due date by paying an additional amount of Rs.10,000/- as a penalty.
Consequences of Non-Filing of E-Form INC-22A Active
In case of a company does not file the E-Form INC-22A ACTIVE by the specified due date, it shall be marked as “ACTIVE non-compliant”, and shall be liable for action under subsection 9 of section 12 of the Companies Act, 2013.
Provided further that, until the e-Form, INC-22A ACTIVE is filed, the Registrar shall not accept or record any of the following changes or events of the company
- 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)