Form INC-22A, also known as ACTIVE (Active Company Tagging Identities and Verification), is an electronic compliance form mandated by the Ministry of Corporate Affairs (MCA) under Rule 25A of the Companies (Incorporation) Rules, 2014. It requires every Indian company incorporated on or before December 31, 2017, to verify its registered office location, active directors, statutory auditors, and annual filing status.
Overview of Form INC-22A ACTIVE Compliance
The Central Government introduced Form INC-22A through the Companies (Incorporation) Amendment Rules, 2019, published in the Official Gazette on February 21, 2019. The rule establishes a digital identity verification framework for corporate entities to eliminate shell companies and enforce accurate physical office records across all Registrar of Companies jurisdictions.
Every active company registered prior to the cutoff date must file this electronic form with the Registrar of Companies. The process binds physical office geo-coordinates with corporate identification records, ensuring that regulatory notices reach legitimate addresses. Companies must ensure that all director details and registered office records correspond directly to verified government filings.
Statutory Due Dates and Extension Notifications
The Ministry of Corporate Affairs initially specified April 25, 2019, as the statutory deadline for submitting Form INC-22A ACTIVE. To provide adequate transition time for corporate secretarial compliance, the Central Government issued the Companies (Incorporation) Fourth Amendment Rules, 2019, on April 25, 2019.
This notification substituted the filing deadline in Rule 25A(1), officially extending the due date to June 15, 2019. Companies filing on or before June 15, 2019, enjoyed zero statutory government fees for the submission. Filings completed after this extended timeline attract mandatory financial penalties under MCA fee schedules.
Penalty and Late Fee Structure
Under the Companies (Registration Offices and Fees) Rules, 2014, fee schedules impose strict late filing consequences for delayed submissions:
- Filing completed on or before June 15, 2019: Nil government fee.
- Filing submitted after June 15, 2019: Mandatory late fee penalty of Rs. 10,000.
This penalty fee is fixed by statute and must be remitted via the MCA21 portal before any pending corporate governance updates can take legal effect. Filing late does not excuse non-compliance for intervening transactions, and regulatory penalties apply uniformly across private and public corporate structures.
Company Eligibility and Pre-Filing Prerequisites
All active companies incorporated on or before December 31, 2017, fall under mandatory filing requirements. However, the MCA portal blocks non-compliant companies from uploading Form INC-22A until past annual filings are complete.
Specifically, a company cannot submit Form INC-22A if it has failed to file its statutory financial statements in Form AOC-4 or its annual returns in Form MGT-7 for past financial years. Before starting the ACTIVE submission, corporate legal officers should review their complete corporate records using a structured document checklist to verify that all prior annual accounts stand fully updated on the portal.
Companies under active management disputes or those registered under strike-off, liquidation, or amalgamation proceedings follow specific exemption guidelines under Rule 25A. Management must obtain formal confirmations from statutory auditors before initiating portal updates.
Mandatory Information and Document Checklists
Filing Form INC-22A requires precise corporate disclosures certified by practicing professionals. The filing package must include the following particulars:
- Corporate Identity Number (CIN) and official registered company name.
- Physical registered office address along with exact latitude and longitude coordinates.
- Valid official company email address verified through one-time password (OTP) authentication.
- Photographs of the registered office building exterior showing the official name board in English and local languages.
- Photographs of the interior office premises showing at least one director or Key Managerial Personnel.
- Director Identification Number (DIN) and status verification for all appointed directors.
- Permanent Account Number (PAN) and registration details for Statutory Auditors, Cost Auditors, and Company Secretaries.
- Service Request Number (SRN) validation for approved Form AOC-4 and Form MGT-7 filings.
- Digital Signature Certificates (DSC) of one director and one practicing professional (CA, CS, or CWA).
Consequences of ACTIVE Non-Compliance Status
Companies that fail to file Form INC-22A within statutory deadlines are designated on the MCA portal with the status of ACTIVE-non-compliant. This status triggers legal operational restrictions across corporate governance workflows.
An ACTIVE-non-compliant company is strictly prohibited from filing the following critical e-forms:
- Form INC-22: Notice of change in registered office situation.
- Form PAS-03: Return of allotment for new equity or preference shares.
- Form SH-07: Notice to Registrar of any alteration of share capital.
- Form INC-28: Notice of Court or Tribunal or regulatory order for amalgamation or demerger.
- Form DIR-12: Changes in directors, appointment of additional directors, or office promotions.
In addition to portal blocks, the Registrar of Companies may initiate physical verification under Section 12(9) of the Companies Act, 2013, and proceed to strike off names of defaulting entities from the register of companies. Businesses operating across overseas jurisdictions or seeking outward expansion, such as entities evaluating USA company formation, must keep their Indian parent entities in good standing to prevent cross-border compliance blocks.
Step-by-Step Procedure to Regularize Non-Compliant Companies
Restoring an ACTIVE-non-compliant company to compliant status involves clear legal steps:
- Complete all pending annual accounts by submitting Form AOC-4 and Form MGT-7 with applicable standard additional fees.
- Verify that all directors hold active DINs with completed DIR-3 KYC filings.
- Collect updated geo-tagged photographs and verified director contact details.
- Fill e-Form INC-22A on the MCA portal and attach professional digital signatures (DSC).
- Pay the statutory penalty fee of Rs. 10,000 online via the payment gateway.
- Verify the automated status change from ACTIVE-non-compliant to ACTIVE-compliant on the master data portal.