eForm INC-22A: Active Company Tagging Identities and Verification (ACTIVE)- Article explains Law Governing the e-Form INC-22A, Purpose of the e-Form INC-22A, Specific Instructions to fill the eForm INC-22A, Fee For filing of eForm INC-22A, Processing Type of  eForm INC-22A, SRN Generation On successful submission of eForm INC-22A and Email on Submission of eForm INC-22.

A. Law Governing the e-Form INC-22A

Rule 25A of Companies (Incorporation) Rules, 2014

“25A. Active Company Tagging Identities and Verification (ACTIVE).-(1) Every company incorporated on or before the 31st December, 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.

Provided that any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register:

Provided further that companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e-Form ACTIVE:

Provided also that in case a company does not intimate the said particulars, the Company shall be marked as “ACTIVE-non-compliant” on or after 26th April, 2019 and shall he liable for action under sub-section (9) of section 12 of the Act:

Provided also that no request for recording the following event based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE-non-compliant”, unless ” e-Form ACTIVE” is filed –

(i) SH-07 (Change in Authorized Capital);

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

(iii) DIR-12 (Changes in Director except cessation);

(iv) INC-22(Change in Registered Office);

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

(2) Where a company files “c-Form ACTIVE”, on or after 26th April, 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee of ten thousand rupees”.

B. Purpose of the e-Form INC-22A

All the companies which got incorporated on or before 31st Dec 2017 which are under ‘Active’ status as on the date of filing shall submit required particulars in eForm INC-22A on or before 25th April 2019.

In case company does not file eForm INC-22A within the time limit, Filing of eForm shall be allowed with a fee of Rs. 10,000.

C. Specific Instructions to fill the eForm INC-22A

Instructions to fill the eForm are tabulated below at field level. Only important fields that require detailed instructions to be filled in eForm are explained. Self-explanatory fields are not discussed.

Sr. No. Section Name Field Name Instructions
1 (a) CIN Enter a valid CIN .

You may find CIN by entering existing registration number or name of the company in the ‘Find CIN’ service available under the menu MCA services available on the MCA website.

Pre-fill button Click the Pre-fill button. System will automatically display the name, address of the registered office, listed flag and the email ID of the company.

In case there is any change in the email ID, enter the new valid email ID.

In addition to the above fields, details mentioned in point no. 3, 5,6,7 and 8 will get prefilled based on the validations/conditions mentioned in the respective sections.

Send OTP This button will be enabled only after successful Pre-scrutiny of the form. Click on this button to send OTP to your email ID.

Please note that OTP can be successfully sent to the email ID against one form, for a maximum of 10 times in one day.

OTP shall be valid for a span of 30minutes.

For further chances, you may download a fresh form on the same day or try next day.

Enter OTP for Email ID of the company Enter the OTP received on your email ID.
Verify OTP This button will be enabled after OTP for email address are entered.

Please note that the OTP must be verified before you try to upload the form.

2 (a) Number of Directors Ensure that the CIN entered in field no. 1(a) is valid and then click the Pre-fill button available in field no. 2. System will automatically prefill the number of directors and list of directors based on the no. of active associations of all director roles based on unique DIN

Note: Ensure that company has minimum number of directors as prescribed in the Act [Minimum requirement in case of private company (other than Producer Company) is 2 directors and for a private producer company is 5 and for a public company is 3 or for an OPC is 1]

(b) Maximum Number of Directors are beyond limits prescribed in Companies Act, 2013 Specify the details of the date and relevant SRN of MGT-14 in case number of directors prefilled above is more than 15 for all companies except Section 8 and Govt. companies.
(c) List of Directors as on date of filing. Details of directors will get prefilled based on the no. of active associations of all director’s roles based on unique DIN.

Associations based on ascending order of appointment date will get prefilled starting from Sl.No. 1. No. of rows shall be regenerated based on number prefilled in field 2(a) subject to a maximum of 50 rows.

Ensure that all associated directors DIN status is in approved status which is not marked for disqualification.

Note: In case DIN status is other than approved, error message shall be shown to file the relevant form before filing Active Company Tagging Identities and Verification (ACTIVE).

3 Details of statutory auditor(s). System will automatically prefill entire section 3 of the form starting from ‘Number of auditor(s) appointed’ to ‘Period of account for which appointed To ’based on the on ADT-1 approved for the latest period of accounts for which auditor is appointed for the CIN entered in field no.1 (a).

In case number of auditor(s) appointed is more than 1, number of blocks shall be regenerated and prefilled based on the number prefilled.

Note: Period To date prefilled shall be on or after 31-03-2019. If not, company need to file ADT-1 before filing INC-22A.

4 (a) Whether the company is required to appoint Cost Auditor Specify whether company is required to appoint Cost Auditor, in case ‘Yes’ is selected, system will automatically prefill entire section 4 of the form starting from ‘Number of auditor(s)’ to ‘Financial year to be covered by the cost auditor(s) To’based on the on CRA-2 approved for the latest financial year for which cost auditor is appointed for the CIN entered in field no.1 (a).

In case number of auditor(s) appointed is more than 1, number of blocks shall be regenerated and prefilled based on the number prefilled.

Note: In case YES is selected and no cost auditor details are prefilled, filing of INC-22A shall not be allowed.

Period To date prefilled shall be on or after 31-03-2019. If not, company need to file CRA-2 before filing INC­22A.

5 Details of the Managing director or Chief Executive Officer (CEO) or Manager or Whole-time Director of the company System will automatically prefill number of roles, DIN/PAN, Name and designation based on roles associated with designation Managing director; Chief Executive Officer (CEO); Manager; Whole-time director for the CIN entered in field no. 1(a).

Note: Ensure that company has managing director, or Chief Executive Officer or manager and in their absence, a whole-time director in case company is listed company or public company having a paid-up share capital of ten crore rupees or more.

6 Details of Company Secretary of the company, if applicable. System will automatically prefill the details of Company Secretary who is in full time employment associated with CIN entered in Field no. 1(a).

Note: Ensure that company has whole time company secretary in case company is listed or public company having a paid-up share capital of ten crore rupees or more or company having paid up share capital of five crore rupees or more.

7 Details of the Chief Financial Officer (CFO) of the company, if applicable. System will automatically prefill the details of CFO associated with CIN entered in Field no. 1(a).

Note: Ensure that company has CFO in case company is listed company or public company having a paid-up share capital of ten crore rupees or more.

8 Details of forms AOC-4/AOC-4 XBRL and MGT-7 filed for FY 2017- 18 System will automatically prefill the details of AOC-4/AOC-4 XBRL and MGT-7 SRN for the CIN entered in Field no. 1(a).

SRN details will get prefilled based on the forms filed for the FY ending 31.03.2018 for which Payment status is ‘Paid’and SRN status is either pending for processing or approved.

SRN shall not be marked for defective. In case of multiple filings for the same FY, prefill based on latest form filed.

Note: In case AOC-4/AOC-4 XBRL and MGT-7 is not field for FY 17-18, ensure to file these forms before filing INC-22A.

Attachments The following attachment is mandatory to be filed in all cases:

• Photograph of Registered Office showing external building and inside office also showing therein at least one director/KMP who has affixed his/her Digital Signature to this form.

• Optional attachments, if any.

To be

digitally

signed by

Ensure that the eForm is digitally signed by one director in case of OPC. In case company is other than OPC, form shall be signed by one director and one KMP or two directors.

The person should have registered his/her DSC with MCA by using the following link (www.mca.gov.in). If not already registered, then please register before signing this form.

Disqualified director is not allowed to sign the form.

  • In case the person digitally signing the e-Form is a Director – Enter the approved DIN.
  • In case the person digitally signing the e-Form is Manager, Chief Executive Officer (CEO) or Chief Financial Officer (CFO) – Enter valid income-tax PAN.

In case the person digitally signing the e-Form is Company Secretary – Enter valid membership number in case of other than Section 8 company. In case of Section 8 company and if designation selected as ‘company secretary’, either membership number/ PAN shall be entered.

Certification Ensure the eForm is digitally signed by a Chartered Accountant/ Cost Accountant or a Company Secretary in whole-time practice.

Enter the details of the practicing professional and attach the digital signature.

D. Fee For filing of eForm INC-22A

S.No Purpose of the form Normal Fee Additional Fee (Delay Fee)
1. INC-22A filed on or before 25th April 2019 Zero #N/A
2. Filing for eForm INC 22A where ACTIVE
flag is marked as
‘YES’ i.e.,
Companies are
‘ACTIVE non-compliant’.
Rs.10,000 #N/A

Fees payable is subject to changes in pursuance of the Act or any rule or regulation made or notification issued thereunder.

E. Processing Type of  eForm INC-22A

The form will be processed in STP mode.

F. SRN Generation On successful submission of eForm INC-22A

On successful submission of the eForm INC-22A, SRN will be generated and shown to the user which will be used for future correspondence with MCA.

G. Email on Submission of eForm INC-22A

When an eForm is completely processed by the authority concerned, an acknowledgement of the same, if any is sent to the user in the form of an email to the email id of the company

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