The government has recently unveiled the address validation form as per the FORM INC-22A (ACTIVE) included in the Companies (incorporation) Rules, 2014, after rule 25 which has to be further followed.
The ministry of corporate and affairs under the company law requires the companies to fill out the E-form INC-22A for the address validation while the form has the name tag applicable tagging identities and verification (ACTIVE). This new form is applicable for all the registered companies under the companies act 2013.
The latest revision of rule has been applied on the companies incorporate on or before the 31 December 2017 has to file the details of the company and its relevant registered office.
Important Point Under Notification for INC 22A
- Notification Date: 21st February 2019
- Effective Notification Date: 25th February 2019
- Companies Applicability: Companies incorporated on or before 31st December 2017
- E-Form Applicability: INC-22A (Also known as e-Form ‘ACTIVE’)
- DIN Status: Status of DIN of directors must be ‘Approved’ at the time of filing
- Last date of Filing of Form: 15th June 2019
- Form Filing Fees: NIL
- DSC (OPC): One director
- DSC (Other than OPC): Two Directors / One Director and One KMP
- Rule Applicability: Rule 25A of Companies (Incorporation) Rules, 2014
- Certification: Professionally certified form necessary
Note: The due date is extended till 15th June 2019 by the government.
In case a company does not file the INC-22A (ACTIVE) form, the government will not be accepting certain forms including:
- SH-07 (Change in Authorized Capital)
- PAS-03 (Change in Paid-up Capital)
- DIR-12 (Changes in Director except for cessation)
- INC-22 (Change in Registered Office)
- INC-28 (Amalgamation, de-merger)
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:
- Number of Directors
- DIN
- 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:
- PAN
- Firm Registration Number
- Period of appointment
- 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
- Name of individual/firm/llp
- Membership number / Firm Registration number as the case may be
- Financial year to be covered
Details of the CEO/CFO/Key Managerial Personnel MD/CEO/Manager/Whole Time Director
- Name
- DIN/PAN
- Designation
Company Secretary, where applicable
- Name
- DIN/PAN
- Membership Number
Chief Financial Officer, where applicable
- Name
- PAN
Details of the Certifying Authority (CS/CA)
- DSC of certifying authority
- Membership number
- CA/CS/Cost Accountant
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 with this form. In order to have an SRN, both the forms must be filed within the specified time period.
- 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.
The INC-22A (ACTIVE) form includes various sections and is described as per the sequence, Procedure to file and content of the INC-22A (ACTIVE) form are as follows:
Step 1: Basic details of the form including company name, registered address, registered email id
Step 2: Number of directors along with the name and status of DIN
Step 3: Details of the statutory auditors
Step 4: Cost auditor appointment requirement and details
Step 5: Details of the managing director or the chief executive officer or whole time manager along with DIN/PAN, Name and designation
Step 6: Details fo the company secretary of the company in case it is applicable along with PAN name and membership number
Step 7: Details of the chief financial officer of the company in case it is applicable
Step 8: Details of other forms including AOC-4-AOC-4 XBRL and MGT-7 filed for the FY 2017-18
Declaration & Verification: After including all the above-given details one has to attach the photographs of the company premises in a prescribed format.
Certification: After which there is a declaration form on which are the information has to be validated and verified