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The ministry of corporate and affairs under the company law mandate the companies to fill out the E-form INC-22A for the address recognition while the form(INC-22A ACTIVE form)This new form is applicable to all registered companies, whether register companies Act 2013 or Act 1956.

Why this form is given:

Another step has been taken by the government to identify and eliminate shell companies. The government has taken a number of measures to track shell companies, i.e. round-tripping or money laundering to obscure only a paper-working company and either the vehicle or the ownership. Firstly, during the year 2018, the government hit around 2 lakh companies, which failed to file their financial statements or annual returns for two or more years, and secondly, for failing to file annual returns. And there are companies with more than one million directors were disqualified. To avoid ghosts or dummy directors, MCA Introduced DIR-3E-KYC shall file by every DIN holder with such details ie personal mobile number, OTP verification with email ID and details with ID and address proof.

  • Now MCA has issued a new notification to file e-Form INC-22A (Active Company Tagging Identification and Verification-ACTIVE ). The last due date for submission of this return was 25 April 2019. This due date has been extended to 15 June 2019 as per MCA notification on 25 April 2019.
  • As per MCA notification, a late filing fee of Rs 10,000 / – from 25 June 2019 to 25 April 2019 (revised from the last applicable date of 26 April 2019).

Every company was incorporated on or before 31 December 2017.

In the following situation exemption is available:

  • Under a process of strike-off or Strike-off companies
  • Dissolved companies
  • Companies under amalgamation
  • Companies under liquidation

Main prerequisites for filing this form:

  • Financial MCA till the latest financial year 2017-18. Financial statements and annual returns have been filed.
  • All directors of the company have filed their DIR-3E-KYC i.e. and the position of directors should be activated.
  • In public listed companies or companies with a share capital of more than Rs 5 cr. it is mandatory to conduct a cost audit to ensure that they have appointed a full-time company secretary and to do so.
  • All the chief managerial personnel is appointed and placed in their office as per the Companies Act 2013.
  • To ensure that all Minimum Directors are holding positions as per Companies Act 2013.

What information is required to be given in the form:

About the Company Details:

  • Name & Reg. Office
  • Latitude & Longitude (RO)
  • Mail ID & OTP verification
  • DIN
  • Photograph of Registered Office with Board of company

Statutory & Cost Auditor Details:

  • Name, PAN
  • Membership, Firm Registration Number (FRN)
  • Period of appointment

Key Managerial Personnel (KMP) information.

  • Details of CS
  • Details of annual returns – SRN of e-form AOC-4 & MGT-7 for the recent financial year 2017-18
  • Compulsory attachment of photo – Attachments should be in PDF only

Please Note

If any company is failed to complete the Active form compliance that company shall not able to Changes in Authorized Capital, Paid-up capital, Appointment of Director, (except Resignation), Address change and filing the annual returns.

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