Brief overview of INC –22A

Brief overview of INC –22A

Registered office is an official address, registered on the MCA portal in name of the company via its memorandum and article of association and supporting documents required during its incorporation. For necessary correspondence like receiving notices, posts, bills etc. form the government departments, banks, public etc., the address should be understandable, comprehensible and unambiguous. Since so many years, the compliances regarding registered office of the company are not crystal clear. To weed out such inappropriate compliance ACTIVE (Active Company Tagging Identities and Verification) INC–22Aform is introduced vide notification dated 21^st February 2019.

ACTIVE FORM is peculiarly filed for verification of the registered office of a company. Accordingly every company registered or incorporated before 31^st December 2017 and are under “active status”, are entailed for filing of ACTIVE FORM. It is a KYC (Know your company) of a company.

The series of actions necessitate to fill the ACTIVE FORM are stated under:

1. Write the CIN (Company Identification Number) of the company in the specified block.
2. All the basis details of the company like name, registered address, mail–id of the company will be prefilled. The information pre filled is not editable except the mail id.
3. The key notable point of such from is to mention the details of Longitude and Latitude of the registered office of the company.
4. Remaining details of the form are trouble free, unworried and straight forward.
5. The verification of the mail id of a company is done by using OTP, which will be sent after pressing ‘send OTP ‘button.
6. The photographs of the office are mandatorily to be attached with the form. The photographs should manifest the external part of the building in which the registered office is situated and inside part of the office wherein, one of the director is present and his signature will be affixed on this form.
7. Such ‘send OTP ‘button shall be enabled only after successful pre scrutiny of the form.
8. After successful affirmation of OTP, user can proceed for uploading the form on MCA portal.

It is to note that, the filing of this from can be accomplished only in the following situation:

1. The status of the company is Active
2. Requirement of minimum directors is not breached.
3. DIN of all the directors are Approved.
4. Duly appointment of Key Managerial Personnel should be done by certain class of companies.
5. Annual Forms AOC– 4/ AOC 4– XBRL and MGT– 7/ MGT– 7 XBRL should be filed. The status of their SRN (Service Request Number) should be ‘paid’ under payment status and ‘approved of pending for processing’ under transaction status.

Non –compliance of this will prohibit the following events:

1. SH– 7 (Alteration of Share Capital)
2. PAS –3 (Return of Allotment)
3. DIR –12 (Changes in Director except cessation)
4. INC –22 (Change in Registered Office)
5. INC –28 (Amalgamation, Demerger)

The write up tries to explain the filing of ACTIVE FORM with minimum and uncomplicated efforts and conclude that the initiation of such form will eliminate the mal practices of the companies in one or the other way. The public will be aware of authentic and definite address of the company. The fake addresses or companies will be eliminated.

Regards

CS KANIKA LOHIYA