Registered Office 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.
A company must be able to prove that the address it gives as its registered office is really available to it. Rule 25 says the verification is filed in Form INC-22, with the fee, and lists the documents that can be attached. Rule 27 applies the same form, documents and manner of verification when the situation of the registered office changes.
This article is as amended up to G.S.R. 579(E) dated 26 August 2025 (rule text per the MCA e-book to G.S.R. 411(E) of 16 July 2024; later notifications substitute forms only). Later amendments should be checked. To change a registered office, see our change of registered office service.
The verification of the registered office is filed in Form INC-22 with the fee, with any of the documents listed in rule 25(2): a registered title document, a notarised lease or rent agreement with a rent receipt not older than one month, the owner's authorisation with proof of ownership or occupancy, and a utility service proof not older than two months. Rule 27 says a notice of change of situation uses INC-22 and the same documents.
Rule 25: verification of the registered office
Rule 25(1): the form
The verification of the registered office shall be filed in Form No. INC.22 along with the fee. The rule prints no amount and no period for filing; the fee is as provided in the Companies (Registration Offices and Fees) Rules, 2014, covered in our Rule 12 fee article. Rule 38(7) allows a company incorporated through SPICe+ to furnish this verification in SPICe+ itself, with any of the documents in rule 25(2), and rule 38(8) says INC-22 is not then required if the registered office is at the given correspondence address; both are in our article on rules 12 and 38.
Rule 25(2): the documents
There shall be attached to the form any of the following documents:
| Clause | Document | Condition printed |
|---|---|---|
| (a) | The registered document of title of the premises of the registered office, in the name of the company | In the name of the company |
| (b) | A notarised copy of a lease or rent agreement in the name of the company, with a copy of the rent paid receipt | Receipt not older than one month |
| (c) | The authorisation from the owner or authorised occupant of the premises, with proof of ownership or occupancy authorisation, to use the premises as the company's registered office | Proof of ownership or occupancy to be attached |
| (d) | Proof of evidence of any utility service such as telephone, gas or electricity, showing the address of the premises in the name of the owner, or of the document holder as the case may be | Not older than two months |
The rule introduces the list with "any of the following", but prints "or" after clause (a) and "and" after clause (c). This is a drafting inconsistency in the text; check the current e-form instructions to see which combination of documents the form accepts for your premises.
Example: Blue Orchard Foods Private Limited operates from a rented office. It files INC-22 with the notarised lease in the company's name, a copy of a rent receipt dated within the last month, the landlord's authorisation with proof of ownership, and an electricity bill for the premises dated within the last two months.
For the Act's requirement of verification of the registered office, read our section 12 guide. Our posts on how to file INC-22 and using a virtual office as the registered office cover the practical side.
Rule 24: omitted
Rule 24 appears in the e-book as omitted, by the notification dated 29 May 2015. Nothing further is stated about it here.
Rule 27: notice and verification of change of situation
Rule 27 provides that the notice of a change of the situation of the registered office, and the verification of it, shall be filed in Form No. INC.22 along with the fee. The same documents, and the manner of verification, as are specified for verification of the registered office on incorporation under sub-section (2) of section 12 shall be attached.
So the checklist in rule 25(2) applies unchanged to a change of situation. Rule 27 prints no period and no fee amount either.
Where the change is a shift from one Registrar's jurisdiction to another within the State, rule 28 applies instead and INC-23 goes to the Regional Director: see our article on rule 28. For a shift between States, see our article on rule 30.
The three rules compared
| Question | Rule 25 | Rule 27 | Rule 28 |
|---|---|---|---|
| When | Verification of the registered office | Change in the situation of the registered office | Shifting from one Registrar's jurisdiction to another in the same State |
| Form | INC-22 | INC-22 | INC-23 with the Regional Director |
| Documents | Rule 25(2) | Same as rule 25(2) | Rule 28(1)(a) to (e) |
What to check before filing
- Match the premises type to the right clause of rule 25(2) and keep the originals.
- Check dates: the rent receipt must not be older than one month, the utility proof not older than two months.
- Make sure the company's name, and not a director's, is on the title, lease or rent agreement, where the clause says so.
- Remember that the registered office is a legal address; our section 12 guide covers the Act's wider consequences.
Need help with a registered office?
A mismatch between the address, the documents and the dates is the usual reason for an INC-22 resubmission. TaxClue can check the documents, file INC-22 and handle the change of situation or shift; see our change of registered office page.
Key takeaways
- Verification of the registered office is in Form INC-22 with the fee.
- Documents: registered title, notarised lease with a rent receipt not older than one month, owner's authorisation with proof, and a utility proof not older than two months.
- Rule 27 applies the same form and documents to a change of situation.
- The rules print no filing period and no fee amount.
- Rule 24 is omitted.
Read next
- Rule 25A: ACTIVE company tagging and Form INC-22A
- Rules 25B and 26: physical verification and the website disclosure
- How to file Form INC-22 for registered office verification
- Section 12 of the Companies Act, 2013: registered office
Disclaimer: Based on the Companies Act, 2013 rules named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.