20 likes | 32 Views
Recently, the Ministry of Corporate Affairs or MCA introduced the Companies (Incorporation) Amendment Rules, 2019 with is effective since 25th February 2019. The MCA has introduced e-Form Active, which is applicable for every company that is incorporated in or before 31st December 2017.
E N D
Meta Title: All about e-form Active I e-FORM INC-22A Know what is e-form Active and who is required to file it, we will also tell you about the Form INC-22A. Recently, the Ministry of Corporate Affairs or MCA introduced the Companies (Incorporation) Amendment Rules, 2019 with is effective since 25th February 2019. The MCA has introduced e-Form Active, which is applicable for every company that is incorporated in or before 31st December 2017. Here are the companies that are exempted from filing e-Form Active: - Company that has been struck off or under process of striking off Company under liquidation or amalgamated or dissolved, as recorded in the register of ROC or Registrar of Companies. Company which did not file its due financial statements under Section 137 or due annual returns under Section 92 or both with the ROC are restricted to file e-Form Active. The company which is under management dispute and the ROC has recorded such fact are not restricted to file e-Form Active. Documents required to file e-Form Active are as follows: - 1.Address of Registered Office with Latitude and Longitude (Photo of registered office therein with one Director/KMP) 2.E-Mail ID of the Company (OTP verification) 3.Number of Directors as on date 4.Details of Auditor(s) appointed 5.Details of Cost Auditor if appointed 6.Details of Managing Director/CEO/ Manager /Whole-Time Director- DIN/PAN, Name and Designation 7.Details of Company Secretary & CFO- Name, PAN and Membership No, if applicable 8.SRN’s of AOC-4/ AOC-4 XBRL and MGT-7 for FY 2017-18
What happens, if a company does not file e-Form Active? Company shall be marked as “ACTIVE-non- compliant” on or after 26th April, 2019 and liable for action under sub-section (9) of section 12. Fee of 10,000/- on late Filing. Filing of below e-forms will not be allowed: – SH-7 PAS-3 DIR-12 (except cessation) INC-22 INC-28 What is the Penalty for late filing of e-Form Active? Penalty for late filing of e-Form Active is Rs. 10,000. What are the certifications for filing e-Form Active? OPC- One Director Other Companies- 02 Directors or 01 Director and one KMP Certified by CS/ CA/ CWA in practice For more details aboute filing of income Tax Return, ITR Filing, efiling visit All India ITR, Your Personal Tax Expert