Disclaimer
This article is for general informational and educational purposes only. It does not constitute legal, financial, or professional advice. While every effort has been made to ensure accuracy based on the Companies Act, 2013 and Rules thereunder as amended up to March 2026, laws and regulations are subject to change. Readers are advised to consult a qualified Chartered Accountant, Company Secretary, or legal professional before acting on any information contained herein. TaxClue Consultech Pvt Ltd, its directors, employees, and associates accept no liability or responsibility for any loss, damage, or consequence arising from the use of or reliance on the information provided in this article. The sample drafts, resolutions, and templates provided are illustrative in nature and must be customized to the specific facts and circumstances of each case before use. Use of any draft or template from this article is entirely at the reader's own risk and discretion.What Is Form INC-22?
Form INC-22 is an electronic form prescribed under the Companies Act, 2013 for the purpose of Notice of situation of registered office and verification thereof. It is filed with the Registrar of Companies (ROC) through the MCA V3 Portal.
| Parameter | Details |
|---|---|
| Form Number | INC-22 |
| Purpose | Notice of situation of registered office and verification thereof |
| Section | Section 12(2) |
| Applicable Rule | Rule 25 of Companies (Incorporation) Rules, 2014 |
| Who Must File | Company |
| Who Must Sign (DSC) | Director + Practicing Professional |
| Filing Deadline | Within 30 days of incorporation (or within 15 days of change) |
| Government Fee | Rs. 200 to Rs. 600 |
| Late Filing Fee | Rs. 100 per day of delay (no maximum cap) |
| Filing Portal | MCA V3 Portal (mca.gov.in) -- Business User Login |
MCA V3 Portal Update
Effective 14th July 2025, all company e-forms including Form INC-22 must be filed exclusively on the MCA V3 Portal. The V2 portal has been permanently discontinued. Ensure your Business User account is active, DSC is associated, and DIR-3 KYC is up to date before attempting to file.When Is Form INC-22 Required?
INC-22 is required to be filed under Section 12(2) of the Companies Act, 2013, read with Rule 25 of Companies (Incorporation) Rules, 2014. The filing obligation arises when the company undertakes the specific event or transaction covered by this form.
The form must be filed within Within 30 days of incorporation (or within 15 days of change) from the date of the relevant event. Failure to file within the prescribed period attracts additional fees of Rs. 100 per day of delay, with no upper cap. For delays exceeding 270 days, the company may need to seek condonation from the NCLT, which involves additional legal costs and time.
Documents and Attachments Required
The following documents must be attached while filing Form INC-22:
- Proof of registered office address (utility bill/property tax receipt not older than 2 months)
- Registered document of lease/rent agreement or ownership proof (sale deed/conveyance deed)
- No Objection Certificate (NOC) from the owner of the premises
- Board Resolution authorizing the registered office address
Attachment Best Practices
All attachments must be in PDF format. Individual file size should not exceed 6 MB (10 MB for some forms). Ensure all documents are legible, properly signed, and stamped where required. Name each file clearly (e.g., "Board_Resolution_dated_15Mar2026.pdf"). Improperly attached or illegible documents are a leading cause of form rejection by the ROC.Field-by-Field Filing Guide
The following table provides guidance on how to fill each key field in Form INC-22:
| Field | What to Enter | Common Mistakes to Avoid |
|---|---|---|
| CIN | Auto-populated | Verify company details |
| Address | Enter complete address with PIN code | Must match the state mentioned in MOA |
| Latitude/Longitude | Enter GPS coordinates of the office | Use Google Maps to get exact coordinates |
| Proof Type | Select ownership/lease/rent from dropdown | Ensure the proof document matches the selection |
Step-by-Step Filing Process on MCA V3 Portal
Login to MCA V3 Portal
Go to mca.gov.in and login using your Business User credentials. Ensure your DSC is registered and DIR-3 KYC is updated.
Navigate to Form
Go to MCA Services > Filing Related Services > Company e-Forms. Search for Form INC-22 or navigate through the category menu.
Enter CIN
Enter the Company Identification Number (CIN). The system will auto-populate company details from the master data. Verify all pre-filled information.
Fill Form Details
Enter all required fields as per the field guide above. Double-check dates, DINs, amounts, and section references.
Attach Documents
Upload all required attachments in PDF format. Ensure each file is within the size limit and clearly named.
Pre-Scrutiny Check
Click "Pre-Scrutiny" to validate the form. The system will flag any errors or missing fields. Resolve all errors before proceeding.
Affix DSC
The authorized signatory must digitally sign the form using a valid, registered DSC. The practicing professional (CA/CS/CWA) must also sign where required.
Pay Fees
Make payment through credit/debit card or net banking (offline payment through challan is no longer available on V3). Save the SRN (Service Request Number) for tracking.
Submit and Track
Submit the form. Note the SRN number. Track the status through MCA Services > Track SRN. The ROC may raise queries or approve/reject the form.
Board Resolution Draft
The following is a sample Board Resolution that may be adapted for use in connection with Form INC-22. This draft is illustrative only and must be customized to the specific facts and circumstances of each case.
BOARD RESOLUTION FOR VERIFICATION OF REGISTERED OFFICE
RESOLVED THAT pursuant to Section 12(2) of the Companies Act, 2013, read with Rule 25 of the Companies (Incorporation) Rules, 2014, the registered office of the Company be situated at [Full Address, City, State, PIN Code].
RESOLVED FURTHER THAT Mr./Ms. [Name], Director (DIN: [DIN Number]), be and is hereby authorized to file Form INC-22 with the Registrar of Companies, [Jurisdiction], along with the requisite proof of the registered office address and to do all such acts, deeds, and things as may be necessary to give effect to this resolution.
Important Notice Regarding Drafts
The above draft resolution is provided solely for reference and educational purposes. It does not constitute legal advice. Companies must ensure that the resolution is tailored to their specific situation, complies with their Articles of Association, and is reviewed by a qualified Company Secretary or legal professional before adoption. The language, terms, and conditions should be modified as per the requirements of the company and the applicable provisions of law.Government Fees
| Authorized Capital / Turnover | Normal Fee | Additional Fee (per day delay) |
|---|---|---|
| Up to Rs. 1,00,000 | Rs. 200 | Rs. 100 |
| Rs. 1,00,001 to Rs. 5,00,000 | Rs. 300 | Rs. 100 |
| Rs. 5,00,001 to Rs. 25,00,000 | Rs. 400 | Rs. 100 |
| Rs. 25,00,001 to Rs. 1,00,00,000 | Rs. 500 | Rs. 100 |
| Above Rs. 1,00,00,000 | Rs. 600 | Rs. 100 |
Common Rejection Reasons and Fixes
The following are the most common reasons for rejection of Form INC-22 by the ROC, along with suggested remedies:
- Utility bill older than 2 months: Get a fresh utility bill; ROC strictly checks the date
- NOC not on proper stamp paper: Some states require NOC on stamp paper; check state-specific requirements
- GPS coordinates incorrect: Verify coordinates using Google Maps before entering
Resubmission Window
If the ROC raises a query or marks the form for resubmission, the company typically gets 15 days (in some cases 30 days) to respond. If the resubmission deadline is missed, the form lapses and must be filed afresh with fresh fees and additional fees for the entire delay period. Always respond to ROC queries promptly.Penalties for Non-Filing or Late Filing
| Default | Company Penalty | Officer Penalty |
|---|---|---|
| Late filing (within 270 days) | Rs. 100/day additional fee (no cap) | May face proportionate penalty |
| Non-filing (beyond 270 days) | NCLT condonation required (Rs. 5,000-50,000 legal cost) | Director disqualification risk under Section 164(2) |
| False declaration in form | Rs. 1 lakh to Rs. 10 lakh | Imprisonment up to 6 months under Section 448-449 |
TaxClue Expert Assistance
Filing MCA forms correctly the first time saves significant time and money. our experienced team of Chartered Accountants and Company Secretaries handles all ROC filings with a 99% first-attempt approval rate. We prepare the Board Resolution, compile attachments, fill the form, and handle any ROC queries. or visit taxclue.in for assistance.Disclaimer
This article is for general informational and educational purposes only. It does not constitute legal, financial, or professional advice. While every effort has been made to ensure accuracy based on the Companies Act, 2013 and Rules thereunder as amended up to March 2026, laws and regulations are subject to change. Readers are advised to consult a qualified Chartered Accountant, Company Secretary, or legal professional before acting on any information contained herein. TaxClue Consultech Pvt Ltd, its directors, employees, and associates accept no liability or responsibility for any loss, damage, or consequence arising from the use of or reliance on the information provided in this article. The sample drafts, resolutions, and templates provided are illustrative in nature and must be customized to the specific facts and circumstances of each case before use. Use of any draft or template from this article is entirely at the reader's own risk and discretion.