E-Form INC-22A is required to be filed pursuant to section 12 of the of the Companies Act, 2013
Once again Ministry of Corporate Affairs (MCA) came up with another strong move by introducing a new form INC-22A which is known as e-form Active (Active company tagging identities and verification).
Vide notification dated 22nd February 2019 and has amendment the Companies (Incorporation) Rules, 2014 and notified Companies (Incorporation) Amendment Rule 2019 which shall come from 25th February 2019 . In Companies ( Incorporation ) Rules 2014 after rule 25 a new rule 25A has been inserted.
A. Applicability :
Every company incorporated on or before December 31, 2017, shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and verification) on or before 25.04.2019”
B. Not Applicable : ( Excluded Companies ) :
Following Companies not required to file INC-22A Active form.
a) Struck off Companies
b) Under the process of striking off
c) Under liquidation or amalgamated
d) Dissolved as recorded in the register
e) Company Incorporate on 1st January, 2018 or after …..
c. Due date filling for INC – 22A and Fees
|Sr No.||Last Date Of Filling||Fees|
|1||25th April 2019||No Fees|
|2||26th April 2019 onwards||Rs. 10,000/-|
D. Restriction for file INC-22A
Following situation in which company will be unable to file the form INC -22A
a) If Company not filed its annual Return for the F.Y 2017-18 ( i.e AOC-4 and MGT -7 etc…. )
b) If the DIN of the Director is not approved .
c) If Company not appoint Company Secretary in Listed Company or Company whose paid up share capital is Rs. 10 Crores or More
d) if company has not appointed MD , CEO, Manager and their absence WTD in case company is Listed company or Public Company having a paid up share capital is Rs, 10 Crore or More.
e) Company has not appoint CFO ( Chief Financial officer ) in case company is Listed company or Public company having paid up share capital is Rs. 10 Crore or More
f) if the appointment of Statutory Auditor and Cost Auditor is not done.
E. Details Required in INC – 22A
a) Company Name , Address and CIN Number
b) Latitude and Longitude details of Registered Office
c) Email Id of the company
d) enter OTP for email id of the company
e) Details of Statutory Auditor
( Name , PAN , Membership Number , FRN Number and Period of appointment )
f) Details of Cost Auditor ( If Applicable )
g) Number of Directors , Name , DIN , Status of DIN
h) Details of MD/ CFO/ WTD
i) Details of Company Secretary
j) SRN Number of AOC-4 / MGT- 7 filed for the F.Y 2017-18
F. Mandatory Attachment :
a) Photograph of Registered Office of Company External Building & Photograph of Registered office of Company Inside office showing therein at least one Director or Key management person who will affixed his/her digital sign to form INC-22A
b) Latitude and Longitude of Registered office one can go on this link, https://www.latlong.net/put the location of the registered office of the company. You will get longitude and latitude of the registered office.
G. Email OTP Verification :
Form INC 22 A is E-form in this details of company email id is required. One submission form will generate OTP and send to Email ID of Company. Same OTP need to be mentioned for verification of E-form.
H. Consequence for Non Filling INC – 22A Active Form
a) The Status of the Company will be marked as ” Active- Non- Complaint”
b) The Company is not able to file the below mentioned form with MCA as and when event based information or changes made in the company
SH- 07 ( Change in Authorized Share Capital )
PAS – 03 ( Change in Paid Up Capital )
DIR – 12 ( Change in Directorship )
INC-22 ( Change in Registered office )
INC-28 ( Amalgamation and de-merger)
c) Shall also be liable for action under sub- section (9) of section 12 of the Companies Act, 2013, which reads that if the Registrar of Companies has reasonable cause to believe that the company is not carrying on any business or operation he may cause a physical verification of the Registered Office of the Company in such manner as may be prescribed and
d) if any default is found to be made in complying with the requirement of section 12(1) of the Companies Act, 2013 ( intimation of registered office) he may without prejudice to the provisions of levying of penalty under section 12(8) (which is to the company and every officer in default to pay penalty of Rs.1000/- for every day during which the default continues but not exceeding Rs.1 Lac) initiate action for the removal of name of the company from the Register of Companies under chapter XVIII.
I. Digitally Sign Requirement :
a) One Director in Case of One Person Company
b) In Case of Company other than OPC Form shall be signed by One Director , One KMP or Two Director
J. Certification :
Certification in e Form INC – 22A will mandatory from Chartered Accountant , Company Secretary and Cost Accountant in whole time practice.
K. Conclusion :
MCA has come up with this new e-Form INC 22A to resolve various issues like vanishing companies to defraud the investors, authorities etc, incorrect address of Registered Office due to which unable to send Notices, use of inactive companies during demonetization period.
All Readers are advised to refer relevant provision of law before applying or accepting any of the point mentioned above or not. Author accepts no responsibility whatsoever and will not be liable for any losses, claims or damages which may arise because of the contents of this write up.
The author is practicing CA and reached at email@example.com ,
Cell No. +91 94282 28267.