E-Form INC-22A Explained: Who Should File, How, and Why (2025)

Running a registered company in India comes with its fair share of legal responsibilities. Among the many compliance requirements set by the Ministry of Corporate Affairs, E Form INC 22A, also known as ACTIVE or Active Company Tagging Identities and Verification, holds a prominent place. This form ensures that companies officially verify their registered office and confirm they are genuinely carrying out business activities.

Introduced as part of the government’s initiative to identify and eliminate shell companies, INC 22A helps maintain transparency and authenticity within the corporate ecosystem. In this guide, we explain everything you need to know about this filing requirement, including who must file it, how the process works, and why timely compliance is essential in 2025..

Before we go any further, it is important to establish what this form is and why it matters.

What is E-Form INC-22A (INC 22A Form)?

E-Form INC-22A means ACTIVE (Active Company Tagging Identities and Verification) form, or Form 22A or INC22A. The form is a compliance requirement if your company is registered in India under the Companies Act, 2013. 

It’s a one-time form for companies incorporated on or before December 21, 2017, that requires them to confirm their ‘active’ status by verifying their registered office and key compliances.

Now that you know what the form is, let us understand who it applies to and where exemptions come into play.

Who Must File (Applicability of INC 22A)?

If your company was registered on or before December 31, 2017, you fall under the mandate to file this form unless:

• The company has been struck off
• It is under liquidation
• It has been dissolved or merged
• Annual returns or financials are not filed

Only companies that are fully compliant with key filings like AOC 4 and MGT 7 can proceed with INC 22A. The MCA is clear—no shortcuts, no partial compliance.

But what if your company has a unique situation, like an internal dispute? Here is where the rules bend a little.

Who else is not eligible to file E-Form INC-22A?

If your company has not submitted annual returns or financial statements, you cannot file INC 22A. That said, there is a narrow exception: management disputes.

If your company is facing an internal conflict that has been formally recorded with the Registrar, you may still be allowed to file the form. This shows that MCA isn’t trying to punish genuine businesses; it just wants transparency.

Once eligibility is clear, timing becomes critical. Miss the deadline, and the consequences are more than just financial.

Deadlines, Fees & Penalties for E-Form INC-22A

The original deadline to file INC 22A was April 25, 2019, and was later extended to June 15, 2019. Filing it within that period? No fee. Missed it? You owe the government ₹10,000.

There was a brief window under the Companies Fresh Start Scheme (CFSS) 2020, when the penalty was waived, but that grace period is long gone. If you still haven’t filed, now is the time to act—and pay the fine if necessary.

Ready to file? First, let’s make sure you have everything you need.

Documents & Pre-requisites needed to fill E-Form INC-22A

Before you begin filing INC-22A, make sure you have the following:

• Digital Signature Certificate (DSC)
  –  Of at least one director (two if the company is not an OPC)
  
• Director Identification Number (DIN)
  –  All directors must have an ‘Approved’ status (not disqualified)
  
• Official Company Email Address
  –  Required for OTP verification during filing
  
• Compliance with Prior Filings
  –  Forms AOC-4, MGT-7 (for FY 2017-18)
  –  ADT-1 (for auditor appointment for FY 2018-19)
  –  CRA-2 (for cost auditor, if applicable)
  
• Photographs of Registered Office
  –  Exterior and interior views
  –  Must show at least one director present
  –  Nameplate with company name and CIN must be visible

Step-by-Step Form Filing Process

Follow this detailed guide on how to fill out the form:

Non-Filing Consequences: Why This Form Isn’t Optional

Failing to file INC 22A comes with a string of setbacks:

• Your status on the MCA portal becomes “ACTIVE – Non-Compliant”
• You lose access to file major forms like:
  • SH 7 (authorised capital change)
  • DIR 12 (director appointments or resignations)
  • INC 22 (address change)
  • PAS 3 (share allotment)
• You are charged ₹10,000
• Your company risks being flagged for strike-off under Section 248
• Investors and lenders may view your company as risky or negligent

In other words, one missed form can block your ability to grow, raise funds, or even continue operations smoothly.

If you’ve ever confused INC 22A with another MCA form, you’re not alone. Let’s clear that up.

INC 22 vs INC 22A: What Sets Them Apart

While both forms deal with the company’s registered office, they serve different purposes under MCA compliance. The table below breaks down the key differences to help you easily understand when and why each form is used:

Knowing the difference ensures you don’t submit the wrong form and face unnecessary complications.

Frequently Asked Questions (FAQs)

1. What is E-Form INC-22A?

A one-time ROC form for companies to verify the registered office and compliance.

2. Who must file INC-22A?

All companies incorporated on or before Dec 31, 2017, except those exempted.

3. What if I miss the deadline?

You’ll be marked “Active Non-Compliant” and must pay INR 10,000 to restore status.

4. Is it applicable to new companies?

No, companies incorporated after January 1, 2018, are not required to file INC-22A.

5. What documents are needed?

Photos of the registered office, DINs, email verification,and  compliance filings.

6. How often do I need to file it?

Only once, unless directed otherwise by MCA.

 7. What is the fee for form INC-22A?

On time: No fee (NIL)
Late filing: ₹10,000 penalty

 8. How to fill Form 22A (Income Tax)?

There is no “Form 22A” under Income Tax. It might be a confusion with INC-22A, which is an MCA form (not Income Tax). To fill out INC-22A, log into the MCA portal, download the form, fill in company and director details, attach required documents (photos of registered office, etc.), digitally sign it, and upload it online