File Form INC explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
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 |
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
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
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 .
RESOLVED FURTHER THAT Mr./Ms. , Director (DIN: ), be and is hereby authorized to file Form INC-22 with the Registrar of Companies, , 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.
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
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 |
Key Facts About File Form INC
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is Form INC-22?
Form INC-22 is an e-form prescribed under the Companies Act, 2013 for Notice of situation of registered office and verification thereof. It is filed with the ROC through the MCA V3 Portal.
What is the deadline for filing Form INC-22?
Form INC-22 must be filed Within 30 days of incorporation (or within 15 days of change). Late filing attracts additional fees of Rs. 100 per day of delay with no cap.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
File Form INC: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.
Related Services & Guides
Getting File Form INC right the first time saves both time and money. Many businesses seek expert help for File Form INC to stay fully compliant. The rules around File Form INC are updated from time to time, so stay informed. Proper documentation makes the File Form INC process smooth and hassle-free. Missing deadlines linked to File Form INC can lead to avoidable penalties.