Company incorporation in India
/ Others

Every Company incorporated on or before 31st December, 2017 shall have to fill “ACTIVE (FORM INC-22A)” form

Ministry of Corporate Affairs issued a Notification on 21st February, 2019 to amend the Companies (Incorporation)
Amendment Rules, 2014 through which it incorporated a new rule after rule 25 named as “25A. Active Company
Tagging Identities and Verification (ACTIVE).

MAIN CONTENT OF NOTIFICATION:‐According to aforesaid newly incorporated rule 25A of Companies (Incorporation) Amendment Rules,   2014 Every Company Incorporated on or after 31st December,2017 shall file the particulars of the company and its registered office in e‐form ACTIVE (Active Company Tagging Identities and Verification) i.e. FORM INC‐22A on or before 25th April, 2019.

APPLICABILITY:‐This notification shall come into force with effect from 25th February, 2019.

LAST DATE FOR FILLING E‐FORM “ACTIVE (FORM INC‐22A)”? :‐
E form “ACTIVE (FORM INC‐22A)” can be filed without payment of any penalty or additional fee on or before 25th April, 2019.
Here is the link of format of “ACTIVE (FORM INC‐22A)” :‐
http://mca21.gov.in/MCA21/dca/downloadeforms/eformTemplates/NCA/Form_INC‐22A.zip

WHO NEED TO FILE E‐FORM “ACTIVE (FORM INC‐22A)”? :‐

  • Every Company incorporated on or before the 31st December, 2017 shall file this form electronically to ensure that it is active and working.

COMPANIES WHICH WILL NOT BE ABLE TO FILE THE E‐FORM “ACTIVE (FORM INC‐22A)”

  • If a company had not filed its annual return under section 92(MGT‐7) or Financial statement with registrar i.e. Form AOC‐4 cannot file this form unless such company is under management dispute and the Registrar has recorded the same on register.

WHICH COMPANIES ARE EXEMPTED FROM FILLING E‐FORM “ACTIVE (FORM INC‐22A)”?

  • As recorded by the registrar in register shall not be required to file e‐form “ACTIVE (FORM INC‐22A)”
  • Companies which has been stuck off or
  • Companies which are under process of struck off
  • Under liquidation
  • Amalgamated or dissolved

CONSEQUENCES OF NON‐FILLING OF THE E‐FORM “ACTIVE (FORM INC‐22A)” AT DUE DATE
In case a company does not file the said e‐form “ACTIVE (FORM INC‐22A)” It have to face some consequences of the same which are as follows:‐

  1.  After the due date i.e. 25th April, 2019 Company shall be marked as “ACTIVE‐non‐compliant” and also liable for action under section 12(9). According to section 12(9),if registrar has reasonable cause to believe that company is not carrying on any business or operations he may cause a Physical verification of the registered office of the company and if any default if found he can initiate action for removal of the name of company from register of the companies.
  2. If a Company, already marked as ACTIVE‐non‐compliant would not be able to record some event based information or changes with registrar of companies unless it further be marked as “ACTIVECompliant”. List of these changes which a company cannot made to information of company with registrar are:‐

–  Changes in authorized share capital(Form SH‐07)
–  Changes in paid up capital(PAS‐03)
–  Changes in Director except cessation(DIR‐12)
–  Changes in Registered Office(INC‐22)
–  Amalgamation, De‐merger(INC‐28)

  1. If any Company file e‐form on or after 26th April, 2019, the Company shall only be marked as “ACTIVE
    COMPLIANT” on payment of fee of Rs.10,000 .

DETAILS REQUIRED TO BE FILLED IN E‐FORM “ACTIVE (FORM INC‐22A)”

  • Number of the Directors as on the date of filing
  • Email id of the Company
  • Details of Statutory Auditor
  • Details of the Cost Auditor if Applicable
  • Details include DIN no, Name and Designation of CEO, MANAGER AND WHOLE TIME DIRECTOR.
  • Details include Pan, Name and Membership Number of Company Secretary if Applicable.
  • Details of CFO if Applicable.
  • SRN number of AOC‐4/MGT‐7 for FY 2017‐2018

DOCUMENTS REQUIRED FOR FILLING E FORM “ACTIVE (FORM INC‐22A)”

  • Photograph of the registered office address showing the Inside and Outside Building
  • Photo of Director who is affixing the Signature on the Form.

WHO SHALL CERTIFY THE E‐FORM “ACTIVE (FORM INC‐22A)”
The form shall be Certify by following persons:

  • IN case of OPC‐ One Director
  • In case of Other Companies : TWO DIRECTORS OR ONE DIRECTOR AND KMP
  • Certified by the cs/ca/cwa in Practice.