COMPANY KYC (ACTIVE FORM) INC-22

COMPANY KYC (ACTIVE FORM) INC-22

A Company KYC, or ACTIVE (Active Company Tagging Identities and Verification), refers to Form INC-22A, a mandatory e-form filed with the Ministry of Corporate Affairs (MCA). It serves as a verification process to confirm the operational status of companies and prevent the creation of shell companies. Since July 14, 2025, the MCA has replaced the old e-form with a new web-based version. 

Who needs to file Form INC-22A?

The form is mandatory for all companies incorporated on or before December 31, 2017. The following companies are exempt from filing: 

• Companies incorporated on or after January 1, 2018.
• Companies that have been struck off from the register.
• Companies that are under liquidation or dissolved.
• Companies that have been amalgamated. 

Information required for the web-based INC-22A 

For the new web-based form, companies must provide the following information: 

• Company details: This includes the company's Corporate Identification Number (CIN), registered office address, email ID, and mobile number. The email and mobile number will be verified with an OTP.
• Registered office verification: Two geo-tagged photos of the registered office are required:
  • An external photo of the building, showing the company name, address, and CIN on a name board.
  • An internal photo of the office with at least one director present.
• Geolocation coordinates: The latitude and longitude of the registered office address must be submitted.
• Director details: The Director Identification Number (DIN) and appointment status of all directors must be provided. The DIN must be active and not marked as disqualified.
• Key Managerial Personnel (KMP): Details of the Managing Director, CEO, Manager, or Whole-Time Director, if applicable.
• Auditor details: The name, PAN, membership number, and firm registration number of the statutory and cost auditors (if applicable) are required.
• Annual filing details: Companies must provide the Service Request Number (SRN) for the latest annual compliance forms, such as financial statements (AOC-4) and annual returns (MGT-7), filed for the previous financial year. 

Pre-requisites for filing

Before filing INC-22A, a company must ensure that:

• All due annual returns and financial statements have been filed.
• All directors have filed their individual DIR-3 KYC to ensure their DIN is active.
• There are no other pending compliance issues with the MCA. 

Consequences of non-filing

If a company fails to file Form INC-22A within the deadline, it will be marked as "ACTIVE – Non Compliant," leading to serious restrictions: 

• Restricted filings: The company will be barred from filing several key forms, such as those for changes in authorized capital (SH-07), allotment of shares (PAS-03), or changes in directors (DIR-12).
• Penalty: A late filing fee of ₹10,000 will be imposed.
• Potential strike-off: Continued non-compliance could lead to the company being struck off the register by the Registrar of Companies (RoC).