1. What is Form INC – 22A?
The MCA has introduced the form for validating and verifying the addresses of all registered companies under the Companies Act, 2013. The form is known as e-form ACTIVE (Active Company Tagging Identities and Verification). The INC 22A form was introduced to ensure that the companies mention their details correctly in Registrar of Companies Records and to ensure that the creation of shell companies is prevented in the years to come. The due date for filing this form is 15 June 2019
2. Applicability of Form Inc – 22A
All companies incorporated on or before 31st of December, 2017 are required to file the address validation of the registered office in E-Form INC – 22A on or before the 15th June 2019 with the Registrar. However, there are certain companies which 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 are 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 of the Companies Act 2013 or both with the Registrar shall not be allowed to file the ACTIVE form till the pendency is resolved. However, if the company is going through 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) till the financial year 2017-18 must be filed by the company.
1. CIN of the Company
The CIN can be obtained from the Certificate of Incorporation issued to the company.
2. 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 in the form.
3. Location of the Registered Office
Enter the latitude and longitude in which the registered office is situated, which shall be obtained using google maps or any other maps
4. Email ID and Mobile Number for verification.
The email ID and mobile number that belong to the company must be provided. These need to be verified using a One-time password (OTP). Once the entire form is completed and is error-free, the “Send OTP” button shall be active.
5. Number of Directors and their details.
The details of all the directors associated with the company must be entered in the form. Additionally, it is also to be noted that the DIN of every director must be active and in an “Approved” status and not marked for disqualification.
6. Details of the Auditor
The company must have e-filed ADT – 1 for the appointment of the auditor till 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
- Details of Cost Auditor (Where applicable)
The company must have filed Form CRA – 2 for the appointment of the cost auditor for the financial year 2018-19. 6.
7. Details of the CEO/CFO/Key Managerial Personnel
- A. MD/CEO/Manager/Whole Time Director
- B. Details of Company Secretary
8. Details of the Certifying Authority (CS/CA)
- DSC of the Certifying Authority
- Membership Number
- CA/CS/Cost Accountant
9. 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 along with this form. SRN is acknowledgement number for submission along with relevant fees.
10. Required attachments