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.

APPLICABILITY:

  • 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

EXEMPTION:

  • Companies under process of Strike off
  •  Companies under amalgamation
  • Companies under process of liquidation

CONSEQUENCES:

  • 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.

Author Bio

Qualification: CA in Practice
Company: Mohit V Kumar & Co.
Location: West Delhi, New Delhi, IN
Member Since: 25 Feb 2019 | Total Posts: 1
Qualified CA in May, 2016 View Full Profile

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3 Comments

  1. Payal says:

    As photo of registered address is to be uploaded, but the company is working under other premises i.e. doesn’t have their own building so in that case what should be done??

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