{"id":9236,"date":"2025-07-01T19:06:02","date_gmt":"2025-07-01T19:06:02","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9236"},"modified":"2025-12-30T14:17:18","modified_gmt":"2025-12-30T14:17:18","slug":"mca-revised-mandatory-disclosures-form-inc-22a","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/","title":{"rendered":"MCA Revised Mandatory Disclosures Form INC-22A"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9237\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/07\/MCA-E-Form-INC-22A.jpg\" alt=\"E-Form-INC-22A\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/07\/MCA-E-Form-INC-22A.jpg 1200w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/07\/MCA-E-Form-INC-22A-300x158.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/07\/MCA-E-Form-INC-22A-1024x538.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/07\/MCA-E-Form-INC-22A-768x403.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/07\/MCA-E-Form-INC-22A-800x420.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69ee4397d8bb4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69ee4397d8bb4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/#MCA_Revised_Mandatory_Disclosures_Form_INC-22A\" title=\"MCA Revised Mandatory Disclosures Form INC-22A \">MCA Revised Mandatory Disclosures Form INC-22A <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/#Checklist_for_Filing_INC-22A_Revised\" title=\"Checklist for Filing INC-22A (Revised)\">Checklist for Filing INC-22A (Revised)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/#Requirement_Documents_for_DSC\" title=\"Requirement Documents for DSC\u00a0\">Requirement Documents for DSC\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/#Mandatory_Disclosures_in_the_Revised_Form_INC-22A_ACTIVE\" title=\"Mandatory Disclosures in the Revised Form INC-22A (ACTIVE) : \">Mandatory Disclosures in the Revised Form INC-22A (ACTIVE) : <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/#Implications_Possible_Consequences_for_Non-Compliant_Companies\" title=\"Implications &amp; Possible Consequences for Non-Compliant Companies \">Implications &amp; Possible Consequences for Non-Compliant Companies <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/#Non-Compliant_Companies_of_Non-filing_of_Form_INC-22A\" title=\"Non-Compliant Companies of Non-filing of Form INC-22A\">Non-Compliant Companies of Non-filing of Form INC-22A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mca-revised-mandatory-disclosures-form-inc-22a\/#Action_Steps_for_Compliance_filing_of_Form_INC-22A\" title=\"Action Steps for Compliance\u00a0filing of Form INC-22A\">Action Steps for Compliance\u00a0filing of Form INC-22A<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"MCA_Revised_Mandatory_Disclosures_Form_INC-22A\"><\/span><span style=\"color: #000080;\"><strong>MCA Revised <\/strong><\/span><strong><span style=\"color: #000080;\">Mandatory Disclosures Form INC-22A<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Key Amendment\u2014Substitution of Form INC-22A\u2014MCA Notifies Companies (Incorporation) Amendment Rules, 2025<\/p>\n<p>Summary of the latest development regarding the Companies (Incorporation) Amendment Rules, 2025, as notified by the Ministry of Corporate Affairs (MCA). The amendment introduces a revised e-form, INC-22A.<\/p>\n<p>Form No. INC-22A (ACTIVE) \u2013 Active Company Tagging Identities and Verification. This update is part of the Ministry of Corporate Affairs V3 portal transition and aims to strengthen compliance enforcement and corporate transparency.<\/p>\n<h2 data-start=\"2779\" data-end=\"2826\"><span class=\"ez-toc-section\" id=\"Checklist_for_Filing_INC-22A_Revised\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2784\" data-end=\"2826\">Checklist for Filing INC-22A (Revised)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 311px;\" width=\"983\" data-start=\"2827\" data-end=\"3130\">\n<thead data-start=\"2827\" data-end=\"2844\">\n<tr data-start=\"2827\" data-end=\"2844\">\n<th data-start=\"2827\" data-end=\"2834\" data-col-size=\"md\">Item<\/th>\n<th data-start=\"2834\" data-end=\"2844\" data-col-size=\"sm\">Status<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2863\" data-end=\"3130\">\n<tr data-start=\"2863\" data-end=\"2920\">\n<td data-start=\"2863\" data-end=\"2911\" data-col-size=\"md\">Registered Office Photo (External &amp; Internal)<\/td>\n<td data-start=\"2911\" data-end=\"2920\" data-col-size=\"sm\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"2921\" data-end=\"2955\">\n<td data-start=\"2921\" data-end=\"2946\" data-col-size=\"md\">Geolocation (Lat\/Long)<\/td>\n<td data-col-size=\"sm\" data-start=\"2946\" data-end=\"2955\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"2956\" data-end=\"2998\">\n<td data-start=\"2956\" data-end=\"2989\" data-col-size=\"md\">Auditor &amp; KMP Details Verified<\/td>\n<td data-col-size=\"sm\" data-start=\"2989\" data-end=\"2998\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"2999\" data-end=\"3048\">\n<td data-start=\"2999\" data-end=\"3039\" data-col-size=\"md\">AOC-4 &amp; MGT-7 SRNs (FY 2017\u201318) Ready<\/td>\n<td data-start=\"3039\" data-end=\"3048\" data-col-size=\"sm\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"3049\" data-end=\"3089\">\n<td data-start=\"3049\" data-end=\"3080\" data-col-size=\"md\">DINs of All Directors Active<\/td>\n<td data-col-size=\"sm\" data-start=\"3080\" data-end=\"3089\">\u2705<\/td>\n<\/tr>\n<tr data-start=\"3090\" data-end=\"3130\">\n<td data-start=\"3090\" data-end=\"3121\" data-col-size=\"md\">DSCs of Director &amp; CA\/CS\/CMA<\/td>\n<td data-col-size=\"sm\" data-start=\"3121\" data-end=\"3130\">\u2705<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Requirement_Documents_for_DSC\"><\/span><span style=\"color: #000080;\"><strong>Requirement Documents for DSC\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Aadhar Card<\/li>\n<li>Pan Card<\/li>\n<li>Mobile No.<\/li>\n<li>Email I&#8217;d<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mandatory_Disclosures_in_the_Revised_Form_INC-22A_ACTIVE\"><\/span><span style=\"color: #000080;\"><strong><span style=\"color: #000080;\">Mandatory Disclosures in the Revised Form INC-22A (ACTIVE) :<\/span> <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Form No. INC-22A (ACTIVE) \u2013 Active Company Tagging Identities and Verification. This update is part of MCA&#8217;s V3 portal transition and aims to strengthen compliance enforcement and corporate transparency. The substituted form requires comprehensive entity-level information across the following domains:<\/p>\n<ol>\n<li>Company Information<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Corporate Identity Number (CIN)<\/li>\n<li>Name, registered address, email ID<\/li>\n<li>Whether the company is listed (Yes\/No)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>Director Details<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>DIN of all directors<\/li>\n<li>Director status (active\/disqualified)<\/li>\n<li>Digital signature of at least one director<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>Auditor Information<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Statutory Auditor(s): Name, PAN, membership number, period of appointment<\/li>\n<li>Cost Auditor(s) (if applicable): Similar details as statutory auditor<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"4\">\n<li>Key Managerial Personnel (KMP)<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Managing Director\/CEO\/Manager\/Whole-Time Director: Name and DIN<\/li>\n<li>Company Secretary (if appointed): Name and Membership No.<\/li>\n<li>Chief Financial Officer (CFO): Name and PAN<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>Registered Office Verification<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em>Photograph<\/em> showing external and internal views of the registered office, clearly displaying includes\u00a0Company\u2019s nameplate, &amp;\u00a0Registered office address<\/li>\n<li><em>Geolocation Coordinates (Latitude &amp; Longitude)<\/em> of the registered office<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"6\">\n<li>Filing Status of Past Returns<\/li>\n<\/ol>\n<ul>\n<li>Mandatory disclosure of filing status and SRNs for:\n<ul>\n<li>Form AOC-4 \/ AOC-4 XBRL<\/li>\n<li>Form MGT-7<\/li>\n<li>Specifically, for Financial Year 2017\u201318<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>ROC document \/ Form Authentication Requirements Digital Signature Certificates (DSC) of A Director (with active DIN) or\/ and A Practicing Professional (CA\/CS\/CMA)<\/p>\n<p><em>Non-filing of AOC-4 or MGT-7 for FY 2017-18 may render the form defective or the company inactive under MCA records.<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Implications_Possible_Consequences_for_Non-Compliant_Companies\"><\/span><span style=\"color: #000080;\"><strong>Implications &amp; Possible Consequences for Non-Compliant Companies <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Non-filing of Form INC-22A may lead to Company being marked as \u201cACTIVE \u2013 non-compliant and Restrictions on filing certain forms (e.g., SH-7, PAS-3, DIR-12)<\/li>\n<li>Companies must ensure all KMP and Auditor details are up to date.<\/li>\n<li>Photographic evidence and GPS tagging of the registered office will increase enforcement scrutiny.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Non-Compliant_Companies_of_Non-filing_of_Form_INC-22A\"><\/span><span style=\"color: #000080;\"><strong>Non-Compliant Companies of Non-filing of Form INC-22A<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Classification as &#8220;ACTIVE \u2013 Non-Compliant&#8221; :<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">Such companies are flagged on the MCA portal, which restricts them from filing key forms, including SH-07 (Change in Authorized Capital). PAS-03 (Return of Allotment), DIR-12 (Change in Directors) and INC-22 (Change in Registered Office)<\/p>\n<ol start=\"2\">\n<li>Regulatory Action Under Companies Act, 2013<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">The government may initiate Show-cause notices, Financial penalties, Disqualification of directors (under Section 164), Strike-off proceedings under Section 248 for shell\/inactive companies<\/p>\n<ol start=\"3\">\n<li>Risk of Blacklisting : Non-compliance may affect Creditworthiness, Tender eligibility, Banking relationships and FDI\/VC funding opportunities<\/li>\n<\/ol>\n<p>This probe is part of the government\u2019s broader agenda to Weed out shell companies and benami structures, Enhance corporate governance and traceability, Enforce data integrity across statutory filings, Strengthen India\u2019s compliance regime ahead of international reviews (e.g., FATF assessments)<\/p>\n<p>You may also review:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.caindelhiindia.com\/service\/secretarial-audit-in-india\" data-cke-saved-href=\"https:\/\/www.caindelhiindia.com\/service\/secretarial-audit-in-india\">Secretarial Audit in India<\/a><\/li>\n<li><a href=\"https:\/\/www.caindelhiindia.com\/service\/corporate-tax-advisory-services\" data-cke-saved-href=\"https:\/\/www.caindelhiindia.com\/service\/corporate-tax-advisory-services\">Corporate Tax Advisory Services<\/a><\/li>\n<li><strong><em><a href=\"https:\/\/carajput.com\/services-secretarial-retainrship.php\" data-cke-saved-href=\"https:\/\/carajput.com\/services-secretarial-retainrship.php\">company secretarial Retainership service<\/a>\u00a0in India<\/em>.<\/strong><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Action_Steps_for_Compliance_filing_of_Form_INC-22A\"><\/span><span style=\"color: #000080;\"><strong>Action Steps for Compliance\u00a0<\/strong><\/span><span style=\"color: #000080;\"><strong>filing of Form INC-22A<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 460px;\" width=\"1029\">\n<thead>\n<tr>\n<td><strong>Task<\/strong><\/td>\n<td><strong>Timeline<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Review KMP, Auditor, and Director records<\/strong><\/td>\n<td><strong>Immediate<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Confirm filings of AOC-4 and MGT-7 for FY 2017-18<\/strong><\/td>\n<td><strong>Before July 14, 2025<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Capture and geotag registered office photos<\/strong><\/td>\n<td><strong>Prior to filing<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Prepare DSCs for director and professional<\/strong><\/td>\n<td><strong>In advance<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>File INC-22A (ACTIVE) via MCA V3 portal<\/strong><\/td>\n<td><strong>From July 14, 2025<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>MCA Revised Mandatory Disclosures Form INC-22A Key Amendment\u2014Substitution of Form INC-22A\u2014MCA Notifies Companies (Incorporation) Amendment Rules, 2025 Summary of the latest development regarding the Companies (Incorporation) Amendment Rules, 2025, as notified by the Ministry of Corporate Affairs (MCA). The amendment introduces a revised e-form, INC-22A. Form No. INC-22A (ACTIVE) \u2013 Active Company Tagging Identities and &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[830],"tags":[1192],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9236"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9236"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9236\/revisions"}],"predecessor-version":[{"id":9841,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9236\/revisions\/9841"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}