MCA has come up with another compliance by inserting a new Rule 25A under the Companies (Incorporation) Rules, 2014 by issuing Companies (Incorporation) Amendment Rules, 2019 under which a new form Form INC-22A (ACTIVE) has been introduced .

Let us have a quick understanding of this new compliance:

1. What is the applicability of Form INC-22A (ACTIVE)?

  • Every Company which is incorporated on or before 31st December, 2017 is required to file this form.

However, companies who has not filed its due financial statement or Annual Return or both shall be restricted to file this form unless such company is under management dispute and the Registrar has recorded the same on the register.

2. What are the Companies that are not required to file the Form INC-22A (ACTIVE)?

  • Following Companies shall not be required to file the Form INC-22A (ACTIVE):
  • Struck off companies
  • Companies under the process of striking off
  • Companies under liquidation
  • Amalgamated or Dissolved companies

3. What is the last date to file Form INC-22A (ACTIVE)?

  • Form INC-22A shall be filed on or before 25th April, 2019. 

4. What are the consequences if Company has not filed Form INC-22A (ACTIVE) within the stipulated time??

  • If a Company has failed to file this e-form on or before 25th April, 2019, the company shall be marked as “ACTIVE- non-compliant” and also the following e-forms shall not be accepted:
  • SH-07 (Change in Authorized Capital)
  • PAS-03 (Change in Paid up Capital)
  • DIR-12 (Changes in Director except cessation)
  • INC-22 (Change in Registered Office)
  • INC-28 (Amalgamation, de-merger)

5. What is the fees for filing e-form INC-22A (ACTIVE)?

(ii) Fees payable till 25.04.2019 on  e-form ACTIVE —-
(ii) fees payable in delayed cases Rs. 10,000

 6. Can a Company file the e-form INC-22A (ACTIVE) after its due date?

  • Yes, a company can file e-form ACTIVE after its due date on payment of fee of Rs. 10,000 

Note: These Rules shall come into force with effect from 25th February, 2019. 

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June 2021