INC 22A Active e-Form and its applicability sections, fees and penalties, non-filing consequences and other details


Sections and Rules for INC 22A Active eform


The Central Government vide its notification dated 21st February, 2019 has amended the Companies (Incorporation) Rules, 2014 through the Companies (Incorporation) Amendment Rules, 2019 which have come into force with effect from 25th February, 2019.

As per the newly inserted Rule 25A of the Companies (Incorporation) Rules, 2014, Every company incorporated on or before 31st December, 2017 shall file particulars of the company and its registered office, in e-Form INC-22A ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019, later it has been extended to 15.06.2019.

Purpose of the eForm


This initiative of the ministry is a strong move to strengthen the existing governance structure.

Last Date to file INC 22A Active eform


15th June 2019 is the last date to file INC 22A Active eform.

Who can not file INC 22A Active eform


Any Company with any one of the following conditions is restricted to file INC 22A Active eform.
  • if the company has not filed its due financial statements under Section 137 or due annual returns under Section 92 or both with the Registrar or
  • if the company has not appointed KMP (if it is applicable) or
  • if any one of the Directors of the company is a disqualified director or deactivated director (who has not filed DIR-3 KYC eform) or
  • if the company has not appointed Statutory Auditor(eform ADT-1) or
  • if the company has not appointed Cost Auditor (if it is applicable). 

Non-filing Consequences


If any company fails to file INC-22A ACTIVE form by the due date i.e. 25.06.2019, then that company will not be allowed to record the following event based information or changes by the registrar: 
  1. SH-07 (Change in Authorized Capital); 
  2. PAS-03 (Change in Paid-up Capital); 
  3. DIR-12 (Changes in Director except cessation); 
  4. INC-22 (Change in Registered Office); 
  5. INC-28 (Amalgamation, de-merger).

Not Applicability of the form


For following companies INC 22A is exempt / not applicable for filing.
  • Company incorporated after 01.01.2018;
  • Companies which have been struck off;
  • Company under process of striking off;
  • Company under liquidation;
  • Amalgamated or dissolved.

Fee and Penalty for Late filing of INC 22A Active form

There is no fee applicable to file INC 22A Active eform. 

Where a company files e-Form ACTIVE”, on or after 15th June, 2019, the company shall be marked as “ACTIVE Compliant”, on payment of fee Rs. 10,000 (Ten Thousand Rupees).

Required Attachments for INC 22A Active eform


  • 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.

OTP to registered Email Id


After successful Pre-scrutiny of the form, OPT to the registered email ID button will be enable. 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, anyone may download a fresh form on the same day or try next day. 

After entering the received OPT, the form can be verified and then it will be possible to upload to MCA.

To be digitally signed by


This form shall be signed by one director and one KMP or two directors and by one director in case of OPC. 

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. 

Certification


This form need to 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. 

Acknowledgement


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. 

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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