All about E- Form INC – 22A

According to the Companies Act, 2013, the MCA introduced e-form INC-22A for the purpose of validating addresses for all registered companies on February 21, 2019.

22A – Form Inc

As part of the Companies Act, 2013, the MCA introduced a form for validating addresses of registered companies under the name ACTIVE (Active Company Tagging Identities and Verification). As part of the KYC form, companies must submit their information electronically in order to ensure a proper check is maintained, as well as to prevent shell companies from being created in the future. This form must be filed by 25th April 2019.

Form Inc – 22A – Applicability

On or before the 25th of April, 2019, all companies incorporated on or before the 31st of December, 2017 must file the company particulars and the address validation with the Registrar in E-Form INC – 22A. This form is, however, exempt from filing by certain companies:-

• As of January 1, 2018, companies that incorporated
• Registries that have been struck off
• Companies that have been struck off
• Mergers and acquisitions
• Liquidation of companies
• Dissolution of companies

Does E-Form INC – 22A have any restrictions?

Companies that have not filed their required financial statements or annual returns under Section 137 or both shall not be able to file ACTIVE forms. The company may, however, file E-Form INC – 22A if it is undergoing management disputes and the same has been recorded by the Registrar.

To file an INC- 22A electronically, you will need the following information:

To file INC – 22A, the company must comply with Section 137 (Financial Statements) and Section 92 (Annual Returns) for the financial year 2017-18.

ACTIVE 22A needs to be filled out with the following information:

• Company name 
• Obtaining the Company Identification Number (CIN) shall be accomplished by obtaining a copy of the Certificate of Incorporation.  
• Office address with Pincode – Upon submission of CIN, the company’s address will automatically be filled in
• Locate the registered office on a map and define the latitude/longitude – These details can be found on maps
• To receive One Time Password Verification, provide your email address and mobile number. Once you fill in the form correctly and without errors, the ‘Send OTP’ button will appear. 

As well as providing these details, the company must provide the following information:

• A DIN must be in an “Approved” status and not disqualified from serving as an associated director. The following information must be provided for each associate director:
  • Directorships
  • DIN
  • DIN Status 
• An auditor must be appointed on Form ADT-1 for the fiscal year 2018-2019. The following information must be provided:
  • PAN
  • Number of Registration of the Firm
  • Appointment period
  • Firm name
• The company must file form CRA -2 for the appointment of the cost auditor, which contains the following information:
  • Individual/firm/LLC name
  • A member’s number or a firm’s registration number, whichever is applicable
  • Covering the entire financial year
• Personnel details of the MD/CEO/Manager/Whole Time Director MD/CEO/CFO/Key Management Personnel
  • Name
  • PAN/DIN
  • Position  
• Where applicable, the company secretary
  • Name
  • DIN/PAN
  • No. of membership
• Where applicable, the Chief Financial Officer
  • Name
  • PAN
• Information about the Certifying Authority (CS/CA)
  • Certification authority’s DSC
  • The number of your membership
  • Accountant/Cost Accountant 
• Information on the AOC-4 and MGT-7 filed for the 2017-2018 financial year
  • This form must be submitted with an SRN for both AOC-4 and MGT-7. To be eligible for an SRN, both forms must be submitted within the prescribed timeframe.
  • Use maps to determine the latitude and longitude where the registered office is located
• Attachments required:
  You must attach a photograph (internal photo and external photo) of your company’s registered office where a Director shall be present.

In the event you fail to file Form INC – 22A, there can be consequences

ACTIVE non-compliant companies will be marked as such as per the Companies Act, 2013 if they fail to file the form by the 25th of April, 2019. They will also be liable for action under the Act. The Registrar is forbidden from recording the following changes/events pertaining to the company until the e-Form ACTIVE is filed:-

• CHANGE OF AUTHORIZED CAPITAL – SH – 07
• Paid-up capital changes – PAS -03
• Changing Directors except for cessation of directorship (DIR-12)
• (Change in the Registered Office) INC – 22
• The Incorporation – 28 (Amalgamation, de-merger)

How much it costs to file form 22A – E-Form