What was Form INC-22A?
Form INC-22A was a one-time filing, called e-Form ACTIVE, for a company incorporated on or before 31 December 2017. It verified the registered office and the directors. It is not a form a company files every year.
What was the form?
The company gave the address of the registered office, a photograph of the office, the location, and the details of the directors. The point was to confirm that the office on the register was a real office and that the directors were the directors on the register. Filing it did not incorporate the company again.
Who had to file it?
A company incorporated on or before 31 December 2017. A company incorporated after that date is outside that one-time list. A company that did not file was marked ACTIVE non-compliant, and the Registrar blocked event-based forms until the form was filed. This page does not quote the fee that applied to a late filing.
What is it not?
It is not an income-tax form, and it is not Form MGT-7. The annual return is on the MGT-7 page. A company that already filed INC-22A does not repeat it as part of the yearly calendar.
Frequently asked questions
Four questions cover a new company, income tax, a missed filing, and incorporation.
Does a new company file it every year?
No. The form applied to a company incorporated on or before 31 December 2017. It was not an annual return.
Is it an income-tax form?
No. INC-22A is a Registrar form. An income-tax form with a similar number is a different statute.
What happened if it was not filed?
The company was marked ACTIVE non-compliant, and event-based Registrar forms stayed blocked until INC-22A was filed. This page does not quote the late fee.
Did the form incorporate the company?
No. The company already existed. The form verified the office and the directors on the register.
Sources
e-Form ACTIVE is Form INC-22A under the Companies (Incorporation) Amendment Rules, 2019. It was a one-time verification, not the annual return.