Mandatory Active Company Tagging Identities and Verification (ACTIVE) as per Rule 25A of Companies (Incorporation) Rules, 2014 vide Companies (Incorporation) Amendment Rules, 2019 (a newly inserted provision) for companies incorporated on or before 31st December 2017

Provisions of the Act

Every company incorporated on or before the 31st December 2017 shall file the particulars of the company and its registered office, in e-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25-04-2019.

Companies Not Required to File the Form

  • Company which has not filed its due financial statements or annual returns or both with the Registrar for reasons other than management dispute and where the Registrar has recorded the same on the register (upto FY 2017-18)
  • Companies that are
    • struck off or
    • under the process of being struck off
  • Companies that are
    • amalgamated
    • dissolved or
    • under liquidation

Effects on your company

  • In case a company does not intimate the said particulars, the Company shall be marked as “ACTlVE-non-compliant” on or after 26th April 2019 and shall be liable for action under the provisions of the Act.
  • No request for recording the following event-based information or changes shall be accepted by the Registrar from such companies marked as “ACTIVE non-compliant unless e-Form ACTIVE is filed-
    • SH-07 (Change in Authorized Capital)
    • PAS-03 (Change in Paid-up Capital)
    • DIR- 12 (Changes in Director except cessation)
    • INC-22 (Change in Registered Office)
    • INC-28 (Amalgamation, de-merger
















Where a company files "e-Form ACTIVE", on
or after 26th April 2019, the company shall be marked as
"ACTIVE Compliant", on payment of fee of ₹10,000.



Details Required for filing the Form

  • Name and Registered Office of the Company
  • Latitude and Longitude of Registered Office
  • Email ID followed by an OTP Verification- mentioned in E-Form INC-22A (ACTIVE)
  • Stating whether the company is listed or not
  • Details of Directors
    • Number
    • Director’s Name
    • DIN and its status
  • Details of Statutory Auditors- Number of Auditors, Category, PAN of Auditor/ Firm, Membership No, Period of Accounts for which appointed
  • Details of Cost Auditor, where applicable
  • Details of KMP- MD/CEO/WTD (DIN/PAN, Name, Designation)
  • Details of Company Secretary, where applicable
  • Details of CFO, where applicable
  • Details of E-Forms- SRN of Annual forms AOC-4 and MGT-7 for FY-2017-18
  • Address Proof of Registered Office along with Photograph of the Registered Office showing External and Internal building
  • Office showing at least one director/ KMP who affixed his/her DSC in E-Form INC-22A
  • Any other optional attachments
  • Digital Signature of:
    • one director and one KMP or two directors in case of other than OPC
    • one director in case of One Person Company (OPC)

Certification of Professional (Chartered Accountant/ Cost Accountant/ Company Secretary) indicating whether the said professional is an Associate or Fellow along with Membership Number and Certificate of Practice Number

If you have any queries or questions, feel free to contact us.

Email: kssa30@hotmail.com / kssaca30@gmail.com
Website:kssaca.in

About the Author K S Sridhar and Associates

Practicing Chartered Accountant

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