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E- Form INC – 22A has been introduced by the MCA for the address validation of all registered companies under the Companies Act, 2013. This form was introduced by the MCA on the 21st of February, 2019.

1. What is Form Inc – 22A?

The MCA introduced the form for validating the addresses of all registered companies under the Companies Act, 2013. The form goes by the name tag ACTIVE (Active Company Tagging Identities and Verification). The KYC form was introduced with the idea to ensure that the companies E-file their details accurately so that a proper check is maintained, and also, to ensure that the creation of shell companies is prevented in the years to come. The due date for filing this form is 25th April 2019.

2. Applicability of Form Inc – 22A

All companies incorporated on or before 31st of December, 2017 shall file the particulars of the company and the address validation of the registered office in E-Form INC – 22A on or before the 25th of April, 2019 with the Registrar. However, there are certain companies that are exempted from filing this form:-
  • Companies incorporated after 01.01.2018
  • Companies struck off from the Register
  • Companies under the process of strike off
  • Companies under amalgamation
  • Companies under liquidation
  • Companies that are dissolved

3. Who is restricted from filing E-Form INC – 22A?

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 the ACTIVE form. However, if the company is under management dispute and the same has been recorded by the Registrar, then it shall be allowed to file E-Form INC – 22A.

4. Information required to file E-Form INC – 22A

Prior to filing INC – 22A, all compliances with regard to the filing of Financial Statements (Section 137) and Annual Returns (Section 92) for the financial year 2017-18 must be completed by the company.
    1. CIN of the Company
The CIN shall be obtained from the Certificate of Incorporation issued to the company.
    1. Address of the Registered Office of the Company
The address of the registered office of the company will be auto-filled on submission of the CIN.
    1. Location of the Registered Office
Enter the latitude and longitude in which the registered office is situated, which shall be obtained using maps.
    1. Email ID and Mobile Number for verification
The email ID and mobile number that belong to the company must be provided accordingly. Once the entire form is completed and is error-free, the “Send OTP” button shall be active.
    1. Number of Directors and their details
The details of all the directors associated with the company must be entered accordingly. Additionally, it is to be noted that the DIN of every associated director must be active and in an “Approved” status and not marked for disqualification.
    1. Details of the Auditor
The company must have filed ADT – 1 for the appointment of the auditor for the financial year 2018-19. The details pertaining to the auditor include the following:-
      • Whether Individual/Firm
      • Name of the Firm
      • PAN of the Auditor/Firm
      • Membership Number/Firm Registration Number, as the case may be
      • Period of Appointment
    1. Details of Cost Auditor (Where applicable)
The company must have filed Form CRA – 2 for the appointment of the auditor for the financial year 2018-19. The details pertaining to the auditor include the following:-
      • Whether Individual/Firm/LLP
      • Name of the Individual/Firm
      • Membership Number/Firm Registration Number, as the case may be
      • Financial Year to be covered
    1. Details of the CEO/CFO/Key Managerial Personnel
      • MD/CEO/Manager/Whole Time Director
      1. Name
      2. DIN/PAN
      3. Designation
      • Company Secretary, where applicable
      1. Name
      2. PAN
      3. Membership Number
      • Chief Financial Officer, where applicable
      1. Name
      2. PAN
    2. Details of the Certifying Authority (CS/CA)
      • DSC of the Certifying Authority
      • Membership Number
      • CA/CS/Cost Accountant
    3. Details of AOC – 4 and MGT – 7 filed for the Financial Year 2017-18
SRN for both AOC- 4 and MGT – 7 must be furnished with this form. In order to have an SRN, both the forms must be filed within the specified time period.
    1. Required attachments
A photograph of the registered office of the Company in which one of the Directors of the Company is the present (internal and external photo) must be attached along with this form.

5. Consequences of non-filing of Form INC – 22A

Where the company does not file the ACTIVE form by the 25th of April, 2019, it shall be marked as “ACTIVE non-compliant”, and shall be liable for action as per the Companies Act, 2013. Further, until the e-Form ACTIVE is filed, the Registrar shall not record any of the following changes/events pertaining to the company:-
      • SH – 07 (Changes in Authorised Capital)
      • PAS – 03 (Changes in Paid-up Capital)
      • DIR – 12 (Changes in Director except for cessation)
      • INC – 22 (Change in the Registered Office)
      • INC – 28 (Amalgamation, de-merger)

6. Fees for Filing E-Form INC – 22A

 
Particulars               Fees
INC – 22A filed on or before 25th of April, 2019 Nil
Companies that get “ACTIVE non-compliant” status Rs. 10,000
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