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.
- 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
- Companies under process of Strike off
- Companies under amalgamation
- Companies under process of liquidation
- 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.