Article analyses two notifications issued by MCA on 21.02.2019 by which it notified New Rule 25A of Companies (Incorporation) Rules. 2014 and FORM NO. INC-22A and Also notified late fees for delayed filing of  E-FORM ACTIVE (INC-22A).

Rule 25A mandates  Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office, in e-form ACTIVE (INC-22A) (Active Company Tagging Identities and Verification) on or before 25.04.2019. Detailed analysis of Newly inserted Rule 25A is as follows:-

1. Which Company Has To File E-Form Active (Active Company Tagging Identities And Verification) (INC-22A)?

Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office in E-Form ACTIVE (Active Company Tagging Identities and Verification) as notified vide Companies (Incorporation) Amendment Rules, 2019

2. What Is The Last Date For Filing e-form ACTIVE (INC-22A)?

The last date for filing the E form is April 25, 2019

3. Which Company Is Exempted For Filing The e-form ACTIVE (INC-22A)?

(a) Companies which have been struck off

(b) Company under process of striking off

(c) Company under liquidation

(d) amalgamated or dissolved,

4. Which Company will Not be Able To File e-form ACTIVE (INC-22A)?

Any company which has not filed its due financial statements under section 137 (AOC-4) or due annual returns under section 92 (MGT-7) or both with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management Dispute and the Registrar has recorded the same on the registrar.

5. How Much Penalty Or Additional Fees Charged By The Ministry Of Corporate Affairs After The Due Date Of Filing?

Where a company files “E Form ACTIVE”, on or after 26th April’ 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees as notified vide  Companies (Registration Offices and Fees) Amendment Rules, 2019.

6. What Is The List Of Documents Mandatory To Attach In Form (INC-22A)?

Photograph of the registered office address showing the Inside and Outside Building with the Photo of Director who is affixing the Signature on the Form.

7. What is the Details mandatory to fill in the INC-22A Form?

(a) Number of the Directors as on the date of filing

(b) Email id of the Company

(c) Details of Statutory Auditor

(d) Details of the Cost Auditor if Applicable

(e) Details include DIN no, Name and Designation of CEO, MANAGER AND WHOLE TIME DIRECTOR.

(f) Details include Pan, Name and Membership Number of Company Secretary if Applicable.

(g) Details of CFO if Applicable.

(h) SRN number of AOC-4/MGT-7 for FY 2017-2018


*Before Filing the form Make sure that all the DIN of the Directors are Active not Disqualified and Deactivated due to non-filing of DIR-3KYC

8. Who Will Certify e-form ACTIVE (INC-22A)?

The form shall be Certify by following persons:

(a) IN case of OPC- One Director

(b) In case of Other Companies : TWO DIRECTORS OR ONE DIRECTOR AND KMP

(c) Certified by the cs/ca/cwa in Practice.

9. What is the Effect if the Eligible Company is not file the E form E-FORM ACTIVE (ACTIVE COMPANY TAGGING IDENTITIES AND VERIFICATION)?

The Company is not able to file the forms mentioned below (related to Event based information or changes in the company below and also the Registrar of Companies

(i) SH-07 (Change in Authorized Share 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)

Such companies marked as “ACTIVE non-compliant”. Unless ” e-Form ACTIVE” is filed.

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  1. SHIVANI ARORA says:

    what if registered office address and corporate office address is different.? picture of which building premises i have to attach? as the director certifying the form works in corporate office and not in registered office. kindly help

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February 2021