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What is ACTIVE INC-22A is it KYC of Company or Something else??


The Ministry of Corporate Affairs, Government of India has issued the Companies (Incorporation) Amendment Rules, 2019 by publishing Notification (Click here) in the Official Gazette dated 21st February, 2019. 



Effective Date of Notification

25th February, 2019

New Compliance

Ministry has inserted a Rule 25A in Companies (incorporation) Rules, 2014 which mandates the Companies incorporated on or before the 31st December, 2017, to file the particulars of the company and its registered office, in e-Form ACTIVE (INC- 22A) (Active Company Tagging Identities and Verification) on or before 25th April, 2019.

Pre- condition

For filling e-Form ACTIVE (INC- 22A), Company must filed its due financial statements under section 137 & due annual returns under section 92.

Crux : 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 e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the register.

Repercussion of non filling

Filling on or after 26th April 2019, would attracts the Payment of fee of Rs 10,000/- (Ten Thousand Rupees)

Non Filling of e-Form ACTIVE (INC- 22A), would entitled the Registrar to initiate action for the removal of the name of the company from the register of companies.

In case a company does not intimate the said particular’s, the Company shall be marked as "ACTIVE-non-compliant" on or after 26th April, 2019 and shall be liable for action under sub-section (9) of section 12 of the Companies Act, 2013

Section 12(9) Penalty

Defaults may cause to make liable the company and every officer penalty of one thousand rupees for every day during which the default continues but not exceeding one lakh rupees.
In addition to the above no request for recording the following *event based information* or changes shall be accepted by the Registrar from such companies marked as "ACTIVE non compliant" unless " e-Form ACTIVE" is filed.

*Event based information*

 (i) SH-7 ( Change in Authorize Share Capital)
(ii)PAS-03 (Change in Paid-up Capital)
(iii)DIR- 12 (Changes in Director except cessation)
(iv) INC-22 (Change in Registered Office)
(v) INC-28 (Amalgamation, De-merger)

Relaxation to Companies from filling e Form ACTIVE INC-22A which have been-

• struck off; or
• are under process of striking off; or
• under liquidation or amalgamated; or
• dissolved.

 Mandatory attachments to the form :

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 in the form.

Although the e Form is not officially available on MCA till now but it is expected to launch within a day or two stakeholder may view the draft of the form by clicking  : Draft form

By : Orporate

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