The Ministry of Corporate Affairs through notification dated 21st February 2019 has introduced the  Companies (Incorporation) Amendment Rules, 2019. Under the new rules, all companies registered before 31st December 2017 are required to file eForm ACTIVE (Active Company Tagging Identities and Verification) – INC 22A on or before 25th April 2019. Failure to file e-Form Active will lead to a penalty of Rs. 10,000.

Information to be submitted in Form INC 22A:

1. Name of the Company

2. Registered Office of the Company

3. Photo of registered office of the Company in which one of the Directors of the Company is present – Internal and external photo

4. Location of registered office on Map (Latitude / Longitude)

5. Email – OTP verification required

6. Details of Directors, DIN and Status of DIN

7. Details of Statutory Auditor

8. Details of Cost Auditor (if applicable)

9. Details of Company Secretary (if applicable)

10. Details of CEO or Managing Director

11. Details of CFO (if applicable)

12. Details of Annual Filing for FY2017-18 (AOC-4 & MGT-7)

Requirements for Filing ACTIVE Form

To file Form INC22A or ACTIVE, the company must have filed its annual return for the FY 2017-18. If returns are not filed,  the company will be restricted to file INC22A unless the company is under management dispute and the Registrar has recorded the same on the register.

If a company is struck off or under process of striking-off or under liquidation, the Form ACTIVE need not be filed.

Not Filing Form INC 22A

If a company does not file Form 22A or ACTIVE before 25.04.2019, then the company would be marked as ACTIVE Non-Compliant. Once a company is marked as ACTIVE Non-Compliant, it would not be able to file or effect any of the following changes:

  • Changes in authorised capital (Form SH-07)
  • Changes in paid-up capital (Form PAS-03)
  • Changes in Director (Form DIR-12). Cessation would be allowed.
  • Changes in Registered Office (Form INC-22)
  • Amalgamation or Merger (INC-28)

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.

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Qualification: CA in Practice
Company: SK Naredi & Co
Location: Pune, Maharashtra, IN
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  1. Tenzin says:

    We have filed INC 22 Active e filling on 24th, But still our CA said we have to pay penalty of 10000 as per MCA. Pls advise?

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