INC -22A: Active Company Tagging Identities and Certification (Active)

As per Notification dated 21st day of February, 2019 and in accordance with The Companies (Incorporation) Rules 2014, rule 25A  has been inserted which says as follows:

“25A – Active Tagging Identities and Verification (ACTIVE) – Every company incorporated on or before the 31st day of December, 2017 shall file the particulars of the company and its registered office in E form – ACTIVE on or before 25.04.2019.”

However the form has not been notified on the MCA portal till yet.

APPLICABILITY:

• Companies which are incorporated on or before 31st day of December, 2017
• The Companies which has not filed Annual Filing because of Management Dispute and the same dispute has been recorded with the registers of Registrar

EXEMPTION:

• Companies under process of Strike off
•  Companies under amalgamation
• Companies under process of liquidation

CONSEQUENCES:

• If filed on or after 26th of April, 2019, every liable company shall have to pay a fee of ₹ 10,000/-.
• Status of the company in master data shall be changed as “Active – Non Compliant” w.e.f. 26th day of April, 2019.
• In case the status of company has changed to “Active – Non Compliant”, the company shall be restricted to file the below mentioned forms:
  – SH – 7 (Change in authorised capital)
  – PAS-3 (Change in paid up capital)
  – DIR-12 (Change in directors except cessation)
  – INC-22 (Change in registered office)
  – INC-28 (For the purpose of amalgamation, de-merger)

ABOUT FORM INC 22A

• Unique Email ID for the company (Required OTP for Verification)
• Detail of Directors and KMP of the company
• Detail of Statutory auditor
• Detail of Cost auditor, if applicable to the company
• SRN of AOC/AOC-4-XBRL and MGT-7 field
• Photograph of registered office showing External Pictures and Inside office also showing therein one Director/KMP who has affixed DSC in Form INC-22A.
• Digitally Signed by the Director/KMP of the company
• Digitally Verified by professional (CA/CS/CWA)

COMPANIES WHO ARE RESTRICTED TO FILE INC-22A

• Companies whose Annual Filing are pending for Financial year 2017-2018.
• If the DIN of the Directors is not approved.
• If the Company doesn’t have KMP as required by the Act
• If the appointment of statutory auditor /cost auditor is not done.