The amendment as explained above requires every company registered on or before 31st December 2017 to file the eform which apart from other details also requires photographs of the registered office of the company to be attached as an annexure. The eform shall be digitally signed and to be further certified by a practicing professional in whole-time practice such as CA, CS or CMA.
Table of Contents
What information needs to be furnished to ROC in Form 22A
Photo of Registered Address
Company Mobile and Email ID
Cost Auditor/ Company Secretary
CEO / CFO / MD Details
Form No INC-22A (Active Form) Process
Due Diligence of Company
Photographs of the Registered Address
Arrange SRN of AOC-4, MGT-7 filed for FY 2017-18
Certification of Form
Filing of Form No IN-22A with ROC
Frequently Asked Questions
The new rule 25A is applicable to all the companies which have been incorporated on or before 31st December, 2017. The following are the categories of companies which have been kept out of the requirement of filing Active Form No INC-22A.
- Struck Off Companies
- Under Process of Striking off by the ROC or NCLT
- Companies which are under Amalgamation
- Companies for which Liquidation Proceeding has begun
- Already closed or dissolved company
With the form INC-22A, a company is required to upload two photographs of the registered address of the company.
- External View Photo of the premises where the registered address of the company is situated. Care must be taken to cover the name plate / display board of the company in the image otherwise it shall be violative of section 12 of the company’s act, 2013
- Internal View Photo of the registered office of the company is required to be taken from within the office in such a manner that at least one director/kmp, who has signed the Active Form INC-22A is covered in the image.
- In the case of OPC: If the company is a One Person Company then the form INC-22A shall be signed by only one director of such OPC
- Other Than OPC: The form INC-22A shall be signed by two directors of the company. Hence for filing Form INC-22A DSC at least two directors shall be required.
- In all cases the Form INC-22A shall be certified by a practicing professional.
The consequences of not filing out the form shall be very restrictive and unless the Form INC-22A is filed the company apart from being marked as “Active – Non-Compliant” shall not be able to file any of the below forms if need arises.
- Change of Authorized Capital (SH-7)
- Change in paid up Capital (PAS-03)
- Changes in Director except cessation (DIR-12)
- Change in Registered Office (INC-22)
- Amalgamation or demerger (INC-28)