Pre-Requisites for Filing E-Form INC 22A

In order to improve Corporate Governance and Compliances on the part of the Company, the Ministry of Corporate Affairs has introduced eform (INC-22A) christened ‘ACTIVE (Active Company Tagging Identities and Verification) vide rule 25 A of the Companies (Incorporation) Rules, 2014.

All Companies which got incorporated on or before 31st Dec 2017 and are under ‘Active’ status as on the date of filing shall file the particulars for verification of registration and registered office, in e-Form eForm ACTIVE-INC-22A on or before 25th April 2019. 

Before filing the Form INC-22A, the following conditions are to be fulfilled, where ever applicable

1. DIN KYC for Directors

DIN KYC for all the Directors must have been filed. If any of the Directors DIN is deactivated due to Non-Filing of KYC / Disqualification under Sec.164, E-Form 22-A cannot be filed

2. ADT-1 Filing:

The Company should have filed ADT-1 for the appointment of Auditor. The details of statutory auditor will automatically be prefilled in Form INC 22-A. Also note the period to date of appointment shall be on or after 31-03-2019. If not, company need to file ADT-1 before filing INC-22A.

3. Annual Filing of Companies

The Company must have filed the Accounts and Annual Return for FY 2017-18.

4. Requirement of Cost Auditor, If Applicable

If the Company is required to appoint a Cost Auditor, the company should have filed Form CRA- 2. If not, company need to File CRA- 2 before filing INC-22A.

5. Appointment of MD/CEO/Manager or WTD, If Applicable

In case the company is required to appoint MD/CEO/Manager or WTD, respective filings must have done before filing INC-22A.

6. Appointment of CFO, If Applicable

In case the company is required to appoint CFO, respective filings must have done before filing INC-22A. CFO is required in case of a listed company or public company having a paid-up share capital of ten crore rupees or more.

7. Appointment of Company Secretary, If Applicable

In case the company is required to appoint CS, respective filings must have done before filing INC-22A. Whole time Company Secretary is required in case company having paid up share capital of five crore rupees or more.

Details required For Filing:

1. Photograph of Registered Office showing external building and inside office also showing therein at least one director/KMP who has affixed his/her DSC to this form.
2. Email Id of company for OTP.
3. DSC of two directors (One Should be Managing Director, if any).In case of OPC digitally signed by one director. In case the person digitally signing the e-Form is Manager, Chief Executive Officer (CEO) or Chief Financial O`fficer (CFO) – Enter valid income-tax PAN.
4. The eForm has to be digitally certified by a Chartered Accountant/ Cost Accountant or a Company Secretary in whole-time practice.