Companies (Incorporation) Amendment Rules 2019

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As per Notification dated 21.02.2019, the Government has amended Companies (Incorporation) Rules 2014. These Rules shall be called “Companies (Incorporation) Rules 2019”. It has came into effect from 25.02.2019. For this you may refer Section 12(9) and Section 469(1) and (2) of Companies Act 2013.

In the said Rules, after form INC-22 , the e-form ACTIVE has been inserted.

ACTIVE Active Company Tagging Identities and Verification

The company which was incorporated on or before 31.12.2017 is required to file e-form ACTIVE with the Registrar of Companies (RoC) . The due date of filing is 25.04.2019.

The company shall provide following information in ACTIVE form

1. Latitude and Longitude of the location where the Registered Office of the Company is situated- you can use an app to determine this

2. Photograph of Registered Office showing the external building

3. Photograph of the premises inside the Registered Office clearly showing one Director (mandatorily the one whose DSC is being affixed) sitting in the office 

4. Digital Signature Certificate of two directors shall be attached to e-form ACTIVE.

The e-form ACTIVE requires certification from any professional -Practising Chartered Accountant (CA) or Practising Company Secretary (CS) or Practising Cost and Works Accountant (CWA).

  • Following companies are not required to file e-form ACTIVE to RoC.

1.Companies which have been struck off

2.Companies which are under process of striking off

3.Company under liquidation

4.Company under amalgamation or dissolved.

If the company fails to file e-form ACTIVE on or before 25.04.2019, then it shall be marked as “Active Non- compliant” on or after 26.04.2019 and shall be liable to pay Rs. 10000 penalty to the Government.

Such companies cannot file following e-forms with RoC unless e-form Active shall be filed.

a. SH-07 (Change in Authorised Capital)

b. PAS-3 (Change in Paid up capital)

c. DIR-12 ( Changes in Director except cessation)

d. INC-22 (Change in Registered office)

e. INC-28 (Amalgamation, demerger)


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Companies (Registration Offices and Fees) Second Amendment Rules, 2018

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On 07.05.2018, Companies (Registration Offices and Fees) Second Amendment Rules, 2018 has been notified. Principal Rules Amendment Rules Rule 10(3) Registrar shall allow fifteen days time for resubmission in case of reservation of name through we service – RUN for rectification of defects if any. Section 403( Fees for filing) Sub Item B has been […]


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One Person Company (OPC) Compliance and Annual Filing

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ONE PERSON COMPANY- REGARDING HOLDING OF BOARD MEETING, ANNUAL GENERAL MEETING AND FILING OF FINANCIAL STATEMENTS Meetings of Board {Section 173(5)} At least one meeting of the Board of Directors to be conducted in each half of a calendar year Gap between the two meetings should not be less than ninety days Exemption – if […]


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Simplified Proforma for Incorporating Company Electronically (SPICe)

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Simplified Proforma for Incorporating Company Electronically (SPICe) As you must be aware that for incorporating a Private limited company with minimum two members and two director or One Person company having one director and one member, it required to submit lots of documents and information, also required to file E-form INC-7, DIR-12 and INC-22 while […]


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Relaxation of additional fees and extension of last date of filing in AOC-4 MGT-7

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Relaxation of additional fees and extension of last date of filing in AOC-4 MGT-7 On 28.10.2016 Ministry of Corporate Affairs issued General Circular No. 12/2016 and provided relaxation of  additional fees and further extension of last date of filing of e-forms AOC-4, AOC-4 (XBRL), AOC-4(CFS), MGT-7 till 29.11.2016.  


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Relaxation of additional fees and extension of time for filing of e-forms

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Considering the technical glitches being observed in the MCA Website, there is some relief to existing stake holders about filing of e-forms which are due for filing between 25.03.2016  to 30.06.2016 with  Ministry of Corporate Affairs. The Government has provided relaxation of additional fees and extension of time for filing e-forms under Companies Act 2013 […]


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New Simplified Process of Incorporation of Company in India

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New Simplified Process of Incorporation of Company in India Applicable Sections governing INC-29 : 4, 7, 12, 152 and 153 of the Companies Act, 2013 along with relevant rules The Government of India has notified on 1st May 2015, a new system of incorporation of Private or Public limited company. It has introduced easy method […]


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THE COMPANIES (AMENDMENT) ACT, 2015 – Highlights

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THE COMPANIES (AMENDMENT) ACT, 2015 After implementation of New Companies Act 2014, the Government has made changes in provisions of the New Companies Act 2014 and published “Companies Amendment Act 2015” on 25.05.2015.  This Act came into force on 26.05.2015. The amendment has been made in the requirement of paid up capital, common seal, filing […]


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Procedure of OPC (One Person Company) Formation, in India

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Step by step guide to Formation / Registration / Incorporation of a OPC (One Person Company) , in India. Dilemma…while starting up a business the first question comes to anyone’s mind is, should I start it as a Proprietorship firm or make it a Partnership firm with someone I trust, or register it as a […]


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Not filed Annual Return? Grab this opportunity through CLSS 2014

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Updated as on : 15th November, 2014. CLSS gets extension for another month (extended till 31’st December , 2014). Refer: General Circular no. 44/2014 dated 14.11.2014 I do get a lot of questions from the business owners who had incorporated their ventures but never filed any Annual returns so far, either due to less / NIL business […]


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282 Sections notified (Companies Act 2013) & it’s comparison with Companies Act 1956

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Reference: Circular number. 07/2014 dated 01.04.2014 by Ministry of Corporate Affairs. Dissemination of Information with regards to provisions of the Companies Act, 2013 as notified till date vis-à-vis the corresponding provisions of the Companies Act 1956. The Ministry of Corporate Affairs had notified 98+1 sections on 12.09.2013 and 183 sections w.e.f 01.04.2014 of the Companies […]


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Definitions – As per Section 2 of Companies Act 2013

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As we delve deeper into understanding the Companies Act 2013, it is also important to understand the definitions of some of the Company law terms. Following table describes the terms defined by the Companies Act 2013 (as notified by the Government on 01.04.2014). Section Title Definitions Clause (1) Abridged prospectus “Abridged prospectus” means a memorandum […]


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MCA General Circular 6/2014 – Important Notification

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Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956 In order to facilitate the completion of notified sections, Ministry of Corporate Affairs has planned a staggered roll out of various forms. It has been decided to waive fees for all event based […]


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Implementation of 183 sections of the Companies Act, 2013

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The most awaited New Companies Act,2013 is being  rolled out /will be in effect starting from April 1’st, 2014 – according to the notification issued by Ministry of Corporate Affairs, dated 26th March, 2014. Following 183 sections or part thereof of Companies Act  2013 mentioned there-under will become applicable from April 1’st, 2014 and corresponding provisions […]


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Foreign Direct Investment (FDI) in India – Reporting & Compliance

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In this article I will try to give some insights on the Procedural aspects like remittance, issuance of shares and Reporting/Compliance to RBI (Reserve Bank of India), with the help of a case study. Each subscriber to the Memorandum of Association  (MoA) of the company (Private or Public), after its incorporation shall be required to deposit minimum subscription money (i.e. […]


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Foreign Direct Investment (FDI) in India – Basics

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After hearing enough rambling on FDI’s and its urgent need to stop Indian rupee fall, one is very curious to know about FDI (Foreign Direct Investment) and trying to understand what qualifies as FDI and what routes are available for them to invest in our country. FDI as the name suggests, it is an investment […]


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Implementation of 98 sections of the Companies Act, 2013

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UPDATED : MCA has issued a Fresh Notification as on 26th March,2014. New sections or part thereof, of Companies Act  2013 mentioned there-under will become applicable from April 1’st, 2014 and corresponding provisions of Companies Act, 1956 cease to have effect from that date. Click here to know the details.  According to the notification issued by MCA […]


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The Companies Act, 2013 – published in “The Gazette of India”

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On 30th August, 2013, the “Ministry of Law and Justice”, published the “Companies Act, 2013” in the  “The Gazette Of India”. Download a copy of the Companies Act 2013, as Published in “The Gazette of India”. Source : The Gazette Of India


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Companies Act 2013 enacted – receives Hon.President’s assent

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Companies Bill, 2012 (Act No. 18 of 2013) has been assented today (30th August, 2013) by Hon. President of India. Here is the Backgrounder on the same. (Backgrounder Source: ICSI website).


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Highlights of the Companies Bill 2012

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Rajya Sabha passed the Companies Bill, 2012 on 8th August, 2013. It was earlier passed by Lok Sabha on December 18, 2012. Now it will be presented before the President for approval after which it will come into force.   The new Law will be a progressive and futuristic law which promises improved corporate governance norms, […]


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Formation of Wholly Owned Subsidiary Company (Private Limited) in India

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Before taking a look at the Wholly Owned Subsidiary (WOS) Formation Procedure, would like to describe some basics. What is WOS (Wholly Owned Subsidiary) ? When one company is 100 % owned by another company, it is called Wholly Owned Subsidiary of the company who has made 1oo % investment in it. e.g. ABC Pvt. […]


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LLP in India – Limitations/Disadvantages

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Understanding the Limited Liability Partnership (LLP) limitations / disadvantages would help the entrepreneur get the additional perspective of this structure.  The entrepreneur needs to understand these things quite in details as it may create various stumbling blocks, which  may delay  breakthrough related to Start-up growth. Here in this article we would explore some of the […]


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Annual Filing for LLP (Form 8 & Form 11) due dates

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This is with reference to Annual filing of LLP (Form 8 and 11) for the financial year-end 31st March, 2013 with Registrar of Companies. The Ministry of Corporate Affairs has issued general notice for filing Form-8 (Statement of Account & Solvency) for the Financial Year ended 31-03-12 last year which is as follows: Notice for filing […]


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LLP for Start-ups/SME’s – Part II

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Flexibility in LLP Structure and in its unique appeal has helped many entrepreneurs to leverage its inherent positiveness and make it as the first choice of their start-up structure. In the earlier article LLP for Start-up/SMEs we delved into the basics of LLP’s structure and in continuation of that , we dig deeper into various other aspects […]


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LLP for Start-ups/SME’s – Part I

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LLP (Limited Liability Partnership) has its own advantage when compared to the traditional partnership and the Private Limited, as it picks the best of these two structures in one solid viable package. It tackles various challenges that entrepreneur faces when using a traditional partnership structure. The main focus of any Start-up is to keep the recurring cost […]


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