Which companies must file Form INC-22A (ACTIVE)?
What Form INC-22A (ACTIVE) verifies under rule 25A, that it applies to companies incorporated on or before 31 December 2017, the directors'-DIN-approved condition, why there is no fee on time and ₹10,000 late, and what the 2025 revised form added.
In this guide
Form INC-22A, tagged ACTIVE (Active Company Tagging Identities and Verification), verifies a company's registered office and key particulars under rule 25A of the Companies (Incorporation) Rules, 2014. It applies to every company incorporated on or before 31 December 2017, except those struck off, under striking off, amalgamated, dormant or in liquidation. Every director's DIN must be approved when filing. There is no fee if filed on time; a late filing costs ₹10,000.
What does Form INC-22A verify?
Form INC-22A carries the tag ACTIVE, short for Active Company Tagging Identities and Verification. It is the Ministry of Corporate Affairs' check that a company's registered office is real and that its identity particulars are current. The office address itself is governed by section 12 of the Companies Act, 2013; INC-22A is the verification layer under rule 25A of the Companies (Incorporation) Rules, 2014.
The form captures the registered office address with an email OTP, director and key managerial personnel details, statutory and cost auditor information, and a photograph of the registered office with a director or KMP present inside it. It is address-and-identity verification, not a financial filing.
Which companies file INC-22A?
Rule 25A applies to every company incorporated on or before 31 December 2017. The carve-outs are companies that are struck off, under the process of striking off, amalgamated, dormant, or in liquidation. A company incorporated on or after 1 January 2018 does not file INC-22A under the current rule.
The 2025 amendment that replaced the form did not move this date. It updated the form's structure and information fields, but rule 25A still keys applicability to incorporation on or before 31 December 2017. Any change to that cut-off needs a fresh MCA notification.
Which companies are carved out of rule 25A?
Rule 25A excludes four states: a company struck off, a company under the process of striking off, a company amalgamated, and a company dormant or in liquidation. A company in any of those states files no INC-22A even though it was incorporated on or before 31 December 2017. Every other company inside the date is in scope.
Must every DIN be approved first?
The status of every director's DIN must be approved at the time of filing. A director whose DIN is deactivated for a missed DIR-3 KYCblocks the company from filing ACTIVE until that DIN is restored. The two filings are linked in practice: director KYC first, then the company's ACTIVE verification.
What is the INC-22A late fee?
There is no fee to file INC-22A on or before its due date. A delayed filing carries a fee of ₹10,000 under the Companies (Registration Offices and Fees) rules. Until the form is filed, the Registrar marks the company ACTIVE-non-compliant.
| Timing | Fee |
|---|---|
| On or before the due date | Nil |
| Delayed filing | ₹10,000 |
While ACTIVE-non-compliant, the company cannot file several event-based forms, including changes in capital and changes in directors other than cessation, until it files INC-22A and the status is restored.
Does the ₹10,000 fee increase with further delay?
No. The INC-22A late fee is a flat ₹10,000 under the Companies (Registration Offices and Fees) rules, not a per-day amount, so it does not grow the longer the company waits. The real cost of waiting is the ACTIVE-non-compliant tag, which keeps blocking event-based filings until INC-22A goes through.
What did the 2025 INC-22A form add?
The revised Form INC-22A notified in 2025 kept the rule but tightened the form. It added enhanced verification of auditor and cost auditor details, a financial-year coverage field, a photograph showing both the external and internal views of the registered office with a signatory director or KMP, and additional professional certification. The applicability date did not change with it.
How do I check INC-22A applies to us?
- Read rule 25A in the Companies (Incorporation) Rules, 2014 for the applicability and carve-outs.
- Check every director's DIN status is approved before filing, and clear any pending DIR-3 KYC first.
- File the current form on the MCA portal, using the email OTP and the registered-office photograph.
- For the registered-office obligation itself, read section 12 of the Companies Act, 2013 on India Code.
Why do INC-22A filings get blocked?
- Assuming a company incorporated after 31 December 2017 must file ACTIVE. The current rule does not reach it.
- Filing with a director whose DIN is deactivated. The form will not go through until the DIN is approved.
- Treating the 2025 revised form as a new applicability date. It changed the form, not who files it.
- Ignoring the ACTIVE-non-compliant tag and then finding event-based forms blocked.
Where are INC-22A form changes notified?
INC-22A form structures and rule 25A changes are notified by MCA, as the 2025 revised form was. Complied AI keeps MCA updates in one feed so you can open the notification behind a form change, then read section 12 next to it.
Practical checks
Common questions
Which companies have to file Form INC-22A?
Rule 25A applies to every company incorporated on or before 31 December 2017. Companies struck off, under the process of striking off, amalgamated, dormant, or in liquidation are outside it. A company incorporated on or after 1 January 2018 does not file INC-22A under the current rule.
What does Form INC-22A verify?
The registered office address, verified by an OTP to the company email, director and key managerial personnel details, statutory auditor and cost auditor information, and a photograph of the registered office showing at least one director or KMP present. It is an address-and-identity verification, not a financial return.
Is there a fee for Form INC-22A?
There is no fee if the form is filed on or before its due date. A delayed filing carries a fee of ₹10,000 under the Companies (Registration Offices and Fees) rules. The company is also marked ACTIVE-non-compliant until it files.
What happens if a company does not file ACTIVE?
The Registrar marks a company that has not filed INC-22A as ACTIVE-non-compliant. In that state the company is blocked from filing several event-based forms, including changes in capital and changes in directors other than cessation, until it files INC-22A with the ₹10,000 late fee and the status is restored.
Our company was incorporated in March 2018. Do we file INC-22A?
No. Rule 25A of the Companies (Incorporation) Rules, 2014 reaches only companies incorporated on or before 31 December 2017, so a company incorporated in March 2018 is outside INC-22A. The 2025 revised form changed the form's fields, not that cut-off date. A fresh MCA notification would be needed to move it.
One of our directors has a deactivated DIN. Can we still file?
No. Form INC-22A requires every director's DIN to be approved at the time of filing, so a DIN deactivated for a missed DIR-3 KYC blocks the company's ACTIVE filing. Clear the DIR-3 KYC first, wait for the DIN status to show approved, then file INC-22A. The ₹10,000 late fee applies if the delay pushes the filing past its date.
Does INC-22A need a photograph of the office?
Yes. Form INC-22A requires a photograph of the registered office with at least one director or key managerial personnel present, and the 2025 revised form asks for both external and internal views with a signatory director or KMP. A stock image or an empty room does not satisfy rule 25A verification.
Is INC-22A a yearly filing like DIR-3 KYC?
No. Form INC-22A under rule 25A is a one-time verification for companies incorporated on or before 31 December 2017, not an annual return. DIR-3 KYC is the annual filing, and it sits upstream of INC-22A because every director's DIN must be approved before the company can file ACTIVE.
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How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 1 September 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
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