ICAI

ICAI advisory on e-Form ACTIVE to be filed by every company incorporated on or before 31.12.17

ICAI advisory on e-Form ACTIVE to be filed by every company incorporated on or before 31.12.17

ANNOUNCEMENT

Sub: Any company incorporated on or before the 31.12.17 shall file the particulars of the company and its Registered Office, in E-Form ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.19 to enable common public to be aware of KYC (Know Your Company) status of the companies and their directors.

The Ministry of Corporate Affairs has issued Companies (Incorporation) Amendment Rules, 2019 and Companies (Registration offices and Fees) Amendment Rules, 2019 which shall come into force from 25.04.19 with a view to enable common public to be aware of KYC (Know Your Company) status of the companies and their directors.

In the Rules it has been mentioned that every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its Registered Office, in EForm ACTIVE (Active Company Tagging Identities and Verification) on or before 25.04.19.

Fee for Filing

1. Upto 25.04.19- NIL

2. After 25.04.19- Rs 10000

The following points to be noted:

  • Any company which has not filed its due financial statements under section 137 or due annual returns under section 92 or both with the Registrar shall be restricted from filing e-Form-ACTIVE, unless such company is under management dispute and the Registrar has recorded the same on the registrar.
  • Companies which have been struck off or are under process of striking off or under liquidation or amalgamated or dissolved, as recorded in the register, shall not be required to file e Form ACTIVE
  • 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 section 12 (9) 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 –

i. SH-07 (Change in Authorized Capital);

ii. PAS-03 (Change in Paid-up Capital);

iii. DIR- 12 (Changes in Director except cessation);

iv. INC-22 (Change in Registered Office);

v. INC-28 (Amalgamation, de-merger)

The members who are associated with the companies are requested to bring it to the notice of the companies to file the details within stipulated time.

Form will be available at the link http://www.mca.gov.in/ from 25.02.19

(Rakesh Sehgal)
Acting Secretary

Share

Recent Posts

  • DGFT

Banks authorised to import only gold for FY 2025-26 from 01.04.2025 to 31.03.2026

Updated list of banks authorised by Reserve Bank of India to import only gold for FY 2025-26 with effect from…

5 hours ago
  • Income Tax

Under POCM, selling/Admin costs allowable despite no revenue declared – ITAT

Under percentage completion method, selling/Admin costs are allowable despite no revenue declared as per guidance note of ICAI. In a…

1 day ago
  • Income Tax

AO can’t use reverse computation using TDS amount for disallowance u/s 40(a)(ia)

AO cannot use reverse computation of gross payment using TDS amount to determine the amount disallowable u/s 40(a)(ia) - ITAT…

1 day ago
  • Income Tax

Once loans is repaid in subsequent years, addition u/s 68 cannot be made

Once loans were repaid in subsequent assessment years with cogent evidences then the addition u/s 68 of the Income Tax…

2 days ago
  • Government

Viksit Bharat Guarantee for Rozgar & Ajeevika Mission-Gramin “VB-GRAM-G” notified

Viksit Bharat Guarantee for Rozgar & Ajeevika Mission (Gramin), In short VB-GRAM-G notified Government has notified Viksit Bharat Guarantee for…

2 days ago
  • Income Tax

In denovo assessment , AO to apply independent mind without influenced by remarks

Once PCIT restores assessment to AO for denovo consideration, AO is obliged to independently apply mind without influenced by the…

3 days ago