All about E- Form INC – 22A

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.

Latest update as on 31st March 2020
DIN holders tagged as ‘Deactivated’ have an extended time of up to 30th September 2020 for filing DIR-3KYC/DIR-3 KYC-Web, without fees of Rs 5,000. Companies marked as “ACTIVE non-compliant” have got extended time of up to 30th September 2020 to file eForm ACTIVE without fees of Rs 10,000.

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. The following information must be furnished in the e-form ACTIVE 22A:

• Name of the company 
• Company Identification Number (CIN) – This shall be obtained from the Certificate of Incorporation issued to the company.  
• Registered office address with Pincode – The address of the company will be auto-filled on submission of CIN
• The location of the registered office on Map defining latitude/longitude – These details can be obtained from maps
• Email and Mobile Number for receiving One Time Password Verification – Once the form is filled up and error-free the ‘Send OTP’ button will be activated.  

Additionally, the company must also provide the following details:

• Information about all associated directors:  It is important to note that the DIN of every associated director must be in an “Approved” status and not disqualified. The details to be provided are: 

1. Number of Directors
2. DIN
3. Status of DIN 

• Information about the auditor: The company must have filed the form ADT-1 for the financial year 2018-2019 for the appointment of the auditor. The details to be provided are:

1. PAN
2. Firm Registration Number
3. Period of appointment 
4. Name of the firm

• Information of cost auditor ( if applicable): The company must file the form CRA -2 for the appointment of cost auditor.  The details to be provided are

1. Name of individual/firm/llp
2. Membership number / Firm Registration number as the case may be
3. Financial year to be covered

• 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. DIN/PAN
3. Membership Number

• Chief Financial Officer, where applicable

1. Name
2. PAN

• Details of the Certifying Authority (CS/CA)

1. DSC of certifying authority
2. Membership number
3. CA/CS/Cost Accountant 

• Details of AOC – 4 and MGT – 7 filed for the Financial Year 2017-18

1. 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.
2. Enter the latitude and longitude in which the registered office is situated, which shall be obtained using maps

• 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