Companies (Incorporation) (Incorporation) Amendment Rules, 2019

The Ministry of Corporate Affairs (MCA) on 21st February 2019 has notified an E-form ‘Active-INC-22A’, applicable with effect from 25th February 2019.

Key Highlights

Ø As per the notification, every company incorporated on or before 31st December 2017 has to file this return called “Active Tagging Identities and Verification”(e-form ACTIVE)

Ø The due date for filing E-form ACTIVE (INC-22A) is on or before 25th April 2019.

Ø Company who has not filed its financial statements under section 137 or due returns under section 92 or both with the registrar, shall be restricted from filling this e-form, unless such company is under management dispute and the registrar has recorded the same on the register.

Ø Further companies, which have been struck off or under the process of striking off or under liquidation, amalgamated, or dissolved, shall not be required to submit the aforesaid e-form.

Ø In case a company does not intimate the said particulars in the aforesaid e-form, it shall be marked as “Active-non compliant” on or after 26th April 2019 and shall be liable to pay a fee of ₹ 10,000/- .

Ø Any company marked as “Active-non compliant” will not able to file the below mentioned event based information :-

i. SH-07(Change in Authorised Capital)

ii. PAS-03( Change in Paid up Capital)

iii. DIR-12 (Change in Director except cessation)

iv. INC-22 (Change in Registered Office)

v. INC-28 (Amalgamation, de-merger)

Ø Where any company files “e-form ACTIVE” on or after 26th April 2019, then it shall be marked as “ACTIVE Compliant” on payment of fee.

Ø Before filling “ACTIVE” companies need to ensure that, the DIN of all Directors are “approved” and are not under “De-activate due to non-filling of “DIR-3 KYC’, & disqualified u/s 162(2).

Ø Companies are also mandatorily required to attach photograph of registered office showing external building and inside office. Also showing therein atleast one director/KMP who has affixed his/her DSC in e-form “ACTIVE”.

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January 2021