www.carajput.com; MCA E-FORM INC_22A
Active Company Tagging Identities and Verification is a new concept that is introduced by the Ministry of Corporate Affairs on 21-02-2019 by notifying Companies (Incorporation) Amendment Rules, 2019. It also introduces the new E-FORM ACTIVE (INC-22A).
It is an attempt by the Ministry of Corporate Affairs in order to identify the Active Companies and to verify their Registered Office.
Rule 25A:
A new rule has been inserted in Companies Incorporation Rules, 2014 under Verification of Registered Office.
Rule 25A states that-Every a company Incorporated on or before the 31st December 2017 shall file the particulars of the company and its registered office in e-form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.2019.
Every Company* Incorporated on or before 31st December 2017 is required to file this e-form.
So, we can say that all these companies are required to file e-Form Active i.e. INC-22A
iii. Government Company
The following Companies are not required to file this form:-
iii. Companies that are under Liquidation.
As per the register maintained by the Ministry of Corporate Affairs.
The following Companies will not be allowed by the Ministry of Corporate Affairs to file this e-form Active are:-
iii. A company who’s any of director/s has not filled DIR 3 KYC form or is disqualified under section 164 of the Companies Act, 2013.
Consequences of non-filling of this e-form Active
Company will be marked with “Active- Noncompliant” at the portal of MINISTRY OF CORPORATE AFFAIRS and due to this, the company will not be allowed to carry on some transactions such as:-
iii. Changes in Director Accept Cessation,
Consequences of Filing e-form Active after the due date .i.e. 25-04-2019
A penalty will be charged from those companies who will file this form after the due date and the amount of penalty is Rs. 10,000/- as inserted by Companies (Registration Offices and Fees) Amendment Rules, 2019.
In INC 22A, the company is required to submit the following information:-
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