INC-22A — better known as ACTIVE — is a one-time "know your company" filing that verifies your registered office and key details with the MCA. It's easy to overlook, but the cost of missing it is sneaky: your company gets tagged "ACTIVE non-compliant," which silently blocks several other important filings until you fix it. This guide covers who must file, the prerequisites that catch people out, and how to restore your status. It connects directly to filings like changing your registered office and increasing capital, which ACTIVE non-compliance blocks.
What INC-22A (ACTIVE) is
ACTIVE stands for Active Company Tagging Identities and Verification. Introduced through Rule 25A of the Companies (Incorporation) Rules, it requires a company to verify and file the particulars of its registered office and essential details — directors, KMP, and auditor — with the MCA. Think of it as a company-level KYC, the counterpart to a director's DIR-3 KYC.
Who must file it
INC-22A applies to every company incorporated on or before 31 December 2017, unless specifically exempted. The main exemptions are:
- companies incorporated on or after 1 January 2018;
- companies that have been struck off, or are under strike-off, amalgamation, dissolution, or liquidation.
If your company predates 2018 and is still active, this filing applies to you.
A recent change: the web-based form
The MCA has replaced the old e-Form INC-22A with a web-based version, effective 14 July 2025 (via G.S.R. 426(E) dated 27 June 2025, under the Companies (Incorporation) Amendment Rules, 2025). Companies now file the web-based INC-22A through the MCA portal — part of the ministry's wider shift to online filing.
The prerequisites — this is the crux
Here's what catches most companies: you cannot file INC-22A until several other things are in order. In fact, a company that hasn't met these is barred from filing:
- AOC-4 and MGT-7 must be filed — their SRNs are required in the form. A company that hasn't filed its financial statements (Section 137) or annual return (Section 92) can't file INC-22A until it does.
- Directors' DINs must be active — deactivated or non-KYC DINs (see DIR-3 KYC) cannot be entered, and disqualified directors block the form.
- A statutory auditor must be appointed — the form asks for the auditor's name, PAN, membership/FRN, and appointment period.
- A Company Secretary must be on the board where one is legally required (based on paid-up capital).
So in practice, ACTIVE is a checkpoint: it only goes through once your annual filings, director KYC, and auditor appointment are all current.
The attachments — geo-tagged office photos
The signature feature of INC-22A is the verification of the registered office:
- Photographs of the registered office — both the external building and the interior, with at least one director or KMP present (whose DSC is affixed to the form); and
- the latitude and longitude (geo-tag) of the office, obtained via maps.
This photographic and GPS evidence is what makes ACTIVE a genuine verification, not just a data entry.
What happens if you don't file
Miss the filing and the consequences stack up:
- Your company is tagged "ACTIVE non-compliant" on the MCA master data, and a ₹10,000 late fee applies to file and restore ACTIVE status.
- While non-compliant, the company cannot file several key event-based forms, including:
- SH-7 (change in authorised capital),
- PAS-3 (return of allotment),
- DIR-12 (change in directors — though a cessation is allowed),
- INC-22 (change in registered office), and
- INC-28 (filing a court/authority order).
- Directors of an "ACTIVE non-compliant" company are flagged, and under the physical-verification provisions, the ROC can even move to strike off a company it believes isn't carrying on business.
In other words, ACTIVE non-compliance freezes much of your ability to make corporate changes — which is why it "unlocks" your other filings.
How to get back to ACTIVE
The fix is straightforward: file INC-22A with the ₹10,000 fee (once the prerequisites above are met), and your status reverts from "ACTIVE non-compliant" to "ACTIVE." The blocked filings then become available again.
Common mistakes to avoid
- Trying to file before AOC-4 and MGT-7 — you'll be barred until they're filed.
- A director's DIN being deactivated — that blocks the form.
- No auditor appointed — the form needs the auditor's details.
- Wrong photographs — you need both external and internal, with a director present.
- Ignoring the non-compliant tag — it quietly blocks SH-7, DIR-12, and INC-22.
A note on changing rules
The form moved to a web-based version in 2025, and requirements evolve. Treat this as a current-position guide and confirm the latest process on the MCA portal before filing.
Conclusion
INC-22A (ACTIVE) is a small, one-time company KYC with an outsized reach: if your company was incorporated on or before 31 December 2017 and hasn't filed it, you're likely "ACTIVE non-compliant" and quietly blocked from key filings like SH-7, DIR-12, and INC-22. Get your annual filings, director KYC, and auditor appointment in order, gather the geo-tagged office photos, and file — for ₹10,000 if you're late — to unlock your compliance again.
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FAQs
1. What is Form INC-22A (ACTIVE)? A company KYC filing under Rule 25A that verifies a company's registered office and key details (directors, KMP, auditor) with the MCA, including geo-tagged photographs of the office.
2. Which companies must file INC-22A? Every company incorporated on or before 31 December 2017, unless exempted (companies incorporated from 1 January 2018, or those struck off, under strike-off, amalgamation, dissolution, or liquidation).
3. What are the prerequisites to file INC-22A? AOC-4 and MGT-7 must be filed (their SRNs are required), all directors' DINs must be active with DIR-3 KYC done, and a statutory auditor must be appointed. A company that hasn't met these is barred from filing.
4. What happens if I don't file INC-22A? The company is tagged "ACTIVE non-compliant," a ₹10,000 late fee applies, and it's blocked from filing SH-7, PAS-3, DIR-12 (except cessation), INC-22, and INC-28 until restored — with a strike-off risk on physical verification.
5. How do I change my company from "ACTIVE non-compliant" back to "ACTIVE"? Meet the prerequisites and file INC-22A with the ₹10,000 late fee; the status reverts to ACTIVE and the blocked filings become available again.
6. What photographs are needed for INC-22A? Photographs of the registered office — both external building and interior — with at least one director or KMP present, plus the office's latitude and longitude (geo-tag).
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Suggested Internal Links
- AOC-4 & MGT-7 Annual Filing → `/aoc-4-mgt-7-filing/` — anchor: "filing AOC-4 and MGT-7 first"
- DIN & DIR-3 KYC → `/din-dir-3-kyc/` — anchor: "keeping directors' DINs active"
- Appointment of Auditor → `/appointment-of-auditor/` — anchor: "appointing your auditor"
- Change of Registered Office (INC-22) → `/change-registered-office-inc-22/` — anchor: "changing your registered office"
- Increase in Authorised Capital (SH-7) → `/increase-authorised-capital-sh-7/` — anchor: "increasing authorised capital"
- INC-22A Filing Service → `/services/inc-22a-active/` — anchor: "file INC-22A / restore ACTIVE status"
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About the author
Srishty
Senior Advisor at Regikart. Want to discuss this in the context of your business?
