What is eForm INC-22?
The company is required to furnish to the Registrar verification of its registered office in eForm INC-22 within a period of thirty days from the date of its incorporation and any changes in the registered office within fifteen days in the eForm INC-22.
According to Section 12 (2) and 12 (4) of the Companies Act,2013
- Form INC-22 is required to be filed pursuant to Sections 12 (2) & 12 (4) of the Companies Act, 2013 and rules 25 & 27 of the Companies (Incorporation) Rules, 2014.
the company has to furnish to the Registrar verification of its registered office within a period of thirty days of its incorporation in the prescribed manner and notice of every change of the situation of the registered office, verified in the manner prescribed, after the date of incorporation of the company, shall be given to the Registrar within fifteen days of the change, who shall record the same.According to Rule 25: Verification of registered office-
(1) The verification of the registered office shall be filed in Form No. INC-22 along with the fee.(2) which shall be attached to said form, along with the following documents, namely - a. the registered document of the title of the premises of the registered office in the name of the company; or b. the notarized copy of the lease/rent agreement in the name of the company along with a copy of the rent paid receipt not older than one month; c. the authorization from the owner or authorized occupant of the premises along with proof of ownership or occupancy authorization, to use the premises by the company as its registered office.d. the proof of evidence of any utility service like telephone, gas, electricity, etc. that contains the address of the premises in the name of the owner or document, which is not older than two months.According to Rule 27: Notice and verification of change of situation of the registered office-
The notice of change of the situation of the registered office and verification should be filed in Form No. INC-22 along with the fee and has to be attached to said Form, the similar documents and manner of verification as are prescribed for the verification of Registered office on incorporation as above in terms of sub-section (2) of section 12.
|Period of delays|| All forms|
|Up to 30 days|| 2 times of normal fees|
|More than 30 days and up to 60 days|| 4 times of normal fees|
|More than 60 days and up to 90 days|| 6 times of normal fees|
|More than 90 days and up to 180 days|| 10 times of normal fees|
Fees of Form INC-22
- A company having a share capital:
|Nominal Share Capital ||Fee applicable|
|Less than 1,00,000 ||Rupees 200 |
|1,00,000 to 4,99,999||Rupees 300|
|5,00,000 to 24,99,999||Rupees 400 |
|25,00,000 to 99,99,999||Rupees 500 |
|1,00,00,000 or more||Rupees 600 |
- In case of Company not having a share capital – of 200 rupees.
|More than 180 days ||12 times of normal fees|
- In the case of an IFSC company, the additional fee shall be applicable only after the expiry of 60 days of the event date.
- However, in case of form filing after 60days, the logic for delay days’ calculation for computing the additional fee shall remain the same as in case of other than IFSC company i.e., the due date shall be considered as (Event Date + 29) even for an IFSC company.