Decoding: New Rule 25A (Form Inc-22A Active)

Once again, MCA came up with another stringent move by inserting a new Rule 25A under the Companies (Incorporation) Rules, 2014 under which a new form has been introduced i.e. Form INC-22A (ACTIVE).

Let’s go through FAQs w.r.t this newly introduced form:

Ques 1. What is the applicability of Form INC-22A (ACTIVE)?

Ans. Every Company which is incorporated on or before 31st December, 2017 is required to file this form.

However, companies who has not filed its due financial statement or Annual Return or both shall be restricted to file this form.

Ques 2. What are the Companies that are not required to file this Form INC-22A (ACTIVE)?

Ans.  Following Companies shall not be required to file this e-form:

• Struck off companies
• Companies under the process of striking off
• Companies under liquidation
• Amalgamated or Dissolved companies

Ques 3. What shall be the last date to file Form INC-22A (ACTIVE)?

Ans. Form INC-22A shall be filed on or before 25th April, 2019. 

Ques 4. What if Company has not filed Form INC-22A (ACTIVE) within the stipulated time??

Ans. If a Company has failed to file this e-form on or before 25th April, 2019, the company shall be marked as “ACTIVE- non-compliant” and also the following e-forms shall not be accepted:

• SH-07 (Change in Authorized Capital)
• PAS-03 (Change in Paid up Capital)
• DIR-12 (Changes in Director except cessation)
• INC-22 (Change in Registered Office)
• INC-28 (Amalgamation, de-merger)

Ques 5. Can a Company file this e-form ACTIVE after its due date?

Ans. Yes, a company can file e-form ACTIVE after its due date i.e on or after 26th April, 2019 on payment of fee of Rs. 10,000 and also the company shall be marked as “ACTIVE Compliant”  

Ques 6. What sort of information are required to be furnished in Form INC-22A (ACTIVE)?

Ans.  Information which are required to be furnished are:

1. Company Details

• Name & Reg. Office
• Latitude & Longitude (RO)
• Mail ID & OTP verification
• of Directors with DIN

2. Statutory & Cost Auditor Details

• Name, PAN
• Membership, FRN
• Period of appointment

3. KMP Details

4. SRN of e-form AOC-4 & MGT-7 for FY 2017-18

5. Attachments to this e form:

• Photograph of Registered office showing external building and inside office also showing therein atleast one Director KMP who has affixed his/her DSC to this form.

These Rules shall come into force with effect from 25th February, 2019

If a company filed Form INC 22A or ACTIVE after 25.04.2019 a penalty of Rs.10,000 would be applicable. On payment of the penalty and filing of all overdue returns, the company would be marked again as ACTIVE compliant.