eForm INC-22 is a mandatory filing required by companies to provide the Registrar with verification of their registered office within thirty days from their incorporation date. Additionally, any subsequent changes in the registered office location must be communicated within fifteen days using the same eForm INC-22.
This filing obligation is stipulated under Sections 12 (2) & 12 (4) of the Companies Act, 2013, and is governed by rules 25 & 27 of the Companies (Incorporation) Rules, 2014. As per Section 12 (2) and 12 (4) of the Companies Act, 2013, companies are mandated to furnish the Registrar with the verified details of their registered office within thirty days of incorporation. Furthermore, any subsequent changes in the registered office’s location must be notified to the Registrar within fifteen days of the alteration, as specified.
Rule 25 outlines the verification process for the registered office, necessitating the filing of Form No. INC-22 along with the requisite fee. This form must be accompanied by specific documents such as the registered premises’ title document, notarized lease/rental agreement, authorization from the premises owner/occupant, and evidence of utility services with the premises address.
Similarly, Rule 27 dictates the procedure for notifying changes in the registered office location, requiring the submission of Form No. INC-22 along with the fee and attachments similar to those specified for the initial verification upon incorporation, in line with Section 12 (2) of the Companies Act, 2013.
This ensures compliance with the regulatory requirements concerning the company’s registered office and any subsequent alterations, thus maintaining accurate records with the Registrar.
Table 1: Period of Delays and Corresponding Additional Fees
| Period | Additional Fee |
|---|---|
| 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 |
| More than 180 days | 12 times of normal fees |
Table 2: Fees of Form INC-22 Based on Nominal Share Capital
| Nominal Share Capital | Fee Applicable |
|---|---|
| Less than 1,00,000 | Rs. 200 |
| 1,00,000 to 4,99,999 | Rs. 300 |
| 5,00,000 to 24,99,999 | Rs. 400 |
| 25,00,000 to 99,99,999 | Rs. 500 |
| 1,00,00,000 or more | Rs. 600 |
| Company without share capital | Rs. 200 |
Table 3: Additional Fees for Extended Delays and IFSC Companies
| Additional Fee Conditions | Additional Fee |
|---|---|
| More than 180 days | 12 times of normal fees |
| IFSC company after 60 days | Follows delay day calculation as for non-IFSC companies (Event Date + 29), even for IFSC companies filing after 60 days. |
