With effect from 25th February, every company incorporated prior to 31st December 2017 is under an obligation to file Form No INC-22A, which is necessary for the purpose of marking the company as Active – Compliant (Active Company Tagging and Identities and Verification)
The Ministry of Corporate Affairs, through its notification dated 21st February 2019 have made amendments in The Companies (Incorporation) Rules, 2014 which shall be effective from 25th February 2019. Through this amendment, the MCA has introduced a new rule “25A” and also introduced a new form “Form No. INC-22A” and titled it as Active Company Tagging Identities and Verification”
What information need 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
We strongly advise that you conduct thorough due diligence and check if everything related to corporate laws has been complied with by the company. In the case of lapses, the same need to be first rectified.
Photographs of the Registered Address
The new rule 25A require that every company shall also attach Two Photograph of the registered office of the company. The first photo of the registered office shall be taken from outside of the premises, whereas the second photo needs to be taken from within the registered office premises showing at least one director / KMP who shall be signing the e-form INC-22A.
Arrange SRN of AOC-4, MGT-7 filed for FY 2017-18
The details of filing of the financial statements under section 137 and the annual return as required under section 92 for the financial year 2017-18 is to be entered in the Form No INC-22A.
The company has to provide a unique mobile number and email id in the first section of the Form INC-22A, which shall be verified via a One Time Password (OTP) to be sent on the mobile/email as provided. The form can be further processed only after the verification of the mobile and email id both. Please note that OTP is valid for few minutes only.
Certification of Form
After filing all the details in the Form INC-22A correctly including the details of all directors, KMP, cost accountant, company secretary, auditors, CEO, CFO, Managing Director etc the E-Form Number INC-22A shall be digitally signed by any one director in case of the OPC and by two directors of the company. The signed form shall then be further certified by a practising CA, CS, Cost Accountant in whole time practice.
Filing of Form No IN-22A with ROC
Finally, the form is ready to be uploaded to the MCA-21 website, there is no government fee if the form is filed on or before 25th April 2019. However in case of company misses the due date then the Active Form 22A can still be filed, however with government fee of Rs. 10,000/-. The form then shall be scrutinised by the government officials of MCA and if found to be correct in all aspects shall be approved.
Frequently Asked Questions
Companies which are not required to File Form 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
What is the due date of filing Form INC-22A (Active Form)?
What is the Government Filing fee for Form 22A?
What is the List of documents Required to attached with Form INC-22A ?
- 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 companies 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 so that at-least one director/kmp, who have signed the Active Form INC-22A is covered in the image.
What is Active Company Tagging Identities and Verification?
Who shall file the E-form INC-22A with Digital Signature?
- In case of OPC: If the company is an 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 director of the company. Hence for filing Form INC-22A DSC of at-least two directors shall be required.
- In all cases the Form INC-22A shall be certified by a practicing professional.
Is it necessary to file all pending annual return before filing the Form INC-22A ?
What is the consequence of Late filing of the Form INC-22A?
What is the consequence of non filing of the Form INC-22A?
- Change of Authorised 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)