Clarification on E Form INC-22A also known as ACTIVE FORM

E FORM INC-22A (Also Known As ACTIVE FORM) 

MCA in order to find out Shell Companies, has amended the Companies (Incorporation) Rules, 2014 and a New E- Form INC-22A (Also known as ACTIVE – (Active Company Tagging Identities and Verification ) has been introduced vide Notification dated 21.02.2019 to ensure that the Company is active with its proper registered Office.

APPLICABILITY– Every company incorporated on or before 31st December 2017.

EXEMPTION FROM FILING- Companies which are:-

1. Struck off,

2. Under process of winding up,

3. Liquidation,

4. Dissolved companies.

As recorded in the register.

RESTRICTION FROM FILING E-FORM 22A- 

Any company which has not filed its financial statements under section 137 or annual returns under section 92 or both with the Registrar, unless such Company is in Management dispute and Registrar has recorded the same on the register.

LAST DATE OF FILING INC-22A– 15.06.2019

CONSEQUENCES OF NON FILING-

1. Penalty of INR 10,000.

2. Status of Company will be “ACTIVE non compliant” until INC- 22A is filed.

3. Company will be debarred from filing:-

(i) SH-07 (Change in Authorized Capital);

(ii) PAS-03 (Change in Paid-up Capital);

(iii)DIR- 12 (Changes in Director except cessation);

(iv) INC-22 (Change in Registered Office);

(v) INC-28 (Amalgamation, de-merger)

4. Liable for action under section 12(9) of Companies Act 2013.

MANDATORY ATTACHMENT  IN  INC-22A-

1. Photograph of registered office showing external building and

2. Photograph showing inside office with at least one director, KMP who is authorized to affix his/her digital signature.

PARTICULARS TO BE FILED IN INC-22A

1. Corporate Identity Number (CIN) of company.

2. Name, Address, Latitude and Longitude of the registered office of the Company and Email Id of Company; (Email Id to be verified through One Time Password (OTP)

3. Number of Directors including details of Names of Director, DIN (All DINs should be in active status)

4. Details of Statutory Auditor, Cost Auditor, Managing Director or Whole Time Director or Manager or  Chief Executive Officer (if any).

5. Detail of Company Secretary, if any.

6. SRN of Form AOC-4, AOC-4 XBRL, MGT-7 for financial year 2017-18.

VERIFICATION OF INC-22A- 

1. In case of One Person Company- One Directors

2. In all other cases- One director or One KMP or Two directors