Introduction
The Ministry of Corporate Affairs (MCA) has introduced a revised Form INC‑22A (ACTIVE) under the Companies (Incorporation) Amendment Rules, 2025, via notification G.S.R. 426(E) dated 27th June 2025. Effective 14 July 2025, this enhanced compliance form replaces the earlier version and aims to strengthen corporate governance and transparency
A key point of confusion remains: Which companies are required to file this updated form? Does the amendment broaden its scope to newer incorporations, or does it remain restricted? In this article, we'll clarify Section 25A, explain the enhanced requirements, and provide practical guidance to ensure smooth compliance for eligible companies.
✅ Section 1: What is Form INC‑22A (ACTIVE)?
Originally introduced in 2019 under Rule 25A of the Companies (Incorporation) Rules, Form INC‑22A—or ACTIVE—served as a KYC tool for companies, helping the MCA verify:
-
Registered office address
-
Email ID (OTP-verified)
-
Directors and KMP details
-
Auditor information
-
Photograph of registered office with Director/KMP
The aim was to wean out shell or inactive companies from the MCA registry, ensuring authenticity and regulatory compliance.
📅 Section 2: Applicability Under Rule 25A
As per the original Rule 25A(1):
“Every company incorporated on or before 31 December 2017 shall file the particulars … in e‑Form ACTIVE (INC‑22A).”
Exemptions include:
-
Companies struck-off, under liquidation, amalgamation, or dormant status
-
Companies whose directors have inactive DINs or are disqualified
Despite updates, Rule 25A’s effective date—31 December 2017—remains unchanged. The 2025 amendment does not extend applicability to companies incorporated after this date
🔍 Section 3: What Changed in the 2025 Amendment?
The revised form introduces significant enhancements to promote digital verification and reduce regulatory risks:
-
Web‑based interface through MCA V3 portal—no more downloadable e-form
-
Detailed reporting of:
-
Register of directors, KMP, and auditors (statutory and cost)
-
-
Geotagged photographs of office interior and exterior featuring a Director/KMP
OTP-based email and mobile verification
-
Upload SRNs of FY 2017–18 AOC-4, MGT-7 filings
-
DSC-based digital signatures from director(s) and a CA/CS/CMA with certification under Section 448
Penalty for non-compliance:
| Non‑Compliance Outcome | Consequence |
|---|---|
| Marked “ACTIVE – Non‑Compliant” | Restrictions on SH-07, PAS-03, DIR-12, INC‑22, INC‑28, etc. |
| ROC refusal for key forms | Filing of AOC‑4/MGT‑7/SRNs remains pending |
| Monetary penalties | Up to ₹50,000 (company) + ₹1,000/day (officers) |
🚦 Section 4: Does the Applicability Change After 2025?
Short answer: No.
Several authoritative sources—including TaxGuru, IndiaFilings, CA Cult, and TaxScan—confirm that the amendment only updates the format and details required in the form, without expanding its applicability beyond companies incorporated on or before 31 December 2017
Until MCA issues another rule or notification, the filing scope remains unchanged.
🛠️ Section 5: Practical Steps for Eligible Companies
-
Check incorporation date – only companies incorporated up to 31 Dec 2017 need to file.
-
Verify DIN and KYC status of directors – ensure active DINs and filed DIR-3 KYC.
-
Gather AOC-4/MGT-7 SRNs for FY 2017–18.
-
Prepare office photos – interior and exterior with geotag and a Director/KMP physically present.
-
Update email/mobile – OTP verify contact details.
-
Secure DSCs for Directors and professionals.
-
Engage a CA/CS/CMA for certification.
-
Submit the form on MCA V3 on or after 14 July 2025.
Pro tip: Aim to be organized in advance to avoid last-minute glitches or spike in portal traffic near the deadline.
🎯 Section 6: Why This Matters to You
-
Companies not filing INC‑22A may face blocked filings, impacting operations, financing, contracts, and board approvals.
-
The enhanced data scrutiny signals a move toward shell-company cleansing
-
Successful filing ensures an uninterrupted corporate identity—helpful for auditors, creditors, and compliance assessments.
Conclusion
The 14 July 2025 rollout of the updated Form INC‑22A (ACTIVE) brings stricter compliance checks—but does not broaden its filing applicability. Only those companies incorporated on or before 31 December 2017 must file the enhanced form. Ensure compliance by completing all requisite documentation, photo evidence, and approvals. Missing the deadline could lead to impeded filings, reputational damage, and unnecessary fines.
At Manika TaxWise, we recommend preparing early and confirming every compliance detail. Need help? Reach out to us for filing assistance or queries.
📌 Frequently Asked Questions (FAQs)
Q1. Who must file Form INC‑22A under the 2025 rules?
Only companies incorporated on or before 31 December 2017, barring exemptions like those in liquidation or struck off.
Q2. Does the new amendment extend applicability to companies incorporated after 2017?
No—the scope remains unchanged. Any change would require further MCA notification or a formal amendment.
Q3. What is the effective filing date?
The updated form is mandatory from 14 July 2025.
Q4. What happens if we fail to file?
Your company will be marked “ACTIVE – Non‑Compliant”, restricting key ROC filings like SH‑07, DIR‑12, and more; significant penalties may also apply
Q5. What documents are required?
DIN/KYC status check, DSC of Directors and professionals, geotagged office photos, SRNs of FY 2017–18 AOC‑4 and MGT‑7 filings, OTP-verified email/mobile.
