Rule 25A 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.
Rule 25A required every company incorporated on or before 31 December 2017 to file its particulars and registered office details in the e-form ACTIVE (Active Company Tagging Identities and Verification). A company that did not was marked "Active-non-compliant" and could not file certain forms. The form, known as INC-22A, was substituted by G.S.R. 426(E), in force from 14 July 2025.
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), and includes the new Form INC-22A of G.S.R. 426(E) dated 27 June 2025. Later amendments should be checked. For a compliance health-check of your company's registry status, see our compliance advisory service.
Every company incorporated on or before 31 December 2017 files the ACTIVE form with its particulars and registered office. A company that does not is marked "Active-non-compliant" and is liable to action under section 12(9), and the Registrar will not accept SH-07, PAS-03, most DIR-12, INC-22 and INC-28 filings from it until ACTIVE is filed. On filing, it is marked "Active Compliant" on payment of ten thousand rupees, as printed.
Rule 25A(1): who files and what
Every company incorporated on or before the 31st December, 2017 shall file the particulars of the company and its registered office in e-Form Active. The rule's original date for filing was "on or before 15.06.2019" (as substituted by the Fourth Amendment Rules, 2019 of 25 April 2019). That date has passed; the tag consequences in the rule's third and fourth provisos run from 16 June 2019. The rule was inserted by the Amendment Rules, 2019 dated 21 February 2019, effective from 25 February 2019.
The provisos
| Proviso | What it says |
|---|---|
| First | A company that has not filed its due financial statements under section 137, or due annual returns under section 92, or both, is restricted from filing e-Form ACTIVE, unless the company is under management dispute and the Registrar has recorded this on the register |
| Second | Companies that have been struck off, are under process of striking off, are under liquidation, or have amalgamated or dissolved, as recorded in the register, are not required to file e-Form ACTIVE |
| Third | If a company does not intimate the particulars, it shall be marked "Active-non-compliant" on or after 16 June 2019 and shall be liable for action under sub-section (9) of section 12 of the Act |
| Fourth | No request for the listed event-based changes is accepted by the Registrar from an "Active-non-compliant" company unless e-Form ACTIVE is filed |
The forms the Registrar will not accept
Until ACTIVE is filed, an Active-non-compliant company cannot record:
- (i) SH-07 (change in authorised capital);
- (ii) PAS-03 (change in paid-up capital);
- (iii) DIR-12 (changes in director), except in these cases: (a) cessation of any director; (b) appointment of directors where the total number of directors is less than the minimum in clause (a) of section 149(1) because of disqualification of all or any director under section 164; (c) appointment of any director where the DINs of all or any director have been deactivated; (d) appointment of directors to implement an order of a Court, Tribunal or Appellate Tribunal under the Act or under the Insolvency and Bankruptcy Code, 2016 (this exception list was substituted by the Eighth Amendment Rules, 2019 of 16 October 2019);
- (iv) INC-22 (change in registered office);
- (v) INC-28 (amalgamation, de-merger).
Our guide to INC-22 registered office verification and the article on rules 25 and 27 cover INC-22; the rule 31 INC-28 post is here.
Rule 25A(2): "Active Compliant" and the fee
Where a company files e-Form ACTIVE on or after 16 June 2019, it shall be marked "Active Compliant" on payment of a fee of ten thousand rupees. That is the figure printed in the rule text. It carries a date: the rule ties it to filings on or after 16 June 2019, a date which has passed. Check the Fees Rules and the form instructions for the amount that applies to a filing today.
Form INC-22A as substituted by G.S.R. 426(E)
G.S.R. 426(E) dated 27 June 2025, in force from 14 July 2025, was made under section 12(9) and section 469 of the Act and substituted Form INC-22A. The form is headed "ACTIVE (Active Company Tagging Identities and Verification)" and refers to rule 25A. By headings only:
- Company information: CIN; name; registered office address, with a photograph of the registered office also showing at least one director or KMP who has affixed a digital signature to the form (mandatory), and longitude and latitude; e-mail ID verified by OTP; whether the company is listed.
- Particulars of directors: number of directors; where the maximum number is beyond the Act's limits, the resolution date and the SRN of Form MGT-14; list of directors with DIN, name and DIN status. A note asks the filer to ensure DINs are approved and not deactivated for non-filing of DIR-3 KYC or disqualified under section 164(2).
- Statutory auditor details, cost auditor details (whether required to appoint; category; membership and firm registration numbers; financial year covered).
- Managing Director, CEO, Manager or Whole-time Director details; Company Secretary details; CFO details.
- Other details: SRN of AOC-4 or AOC-4 XBRL and of MGT-7 filed for FY 2017-18.
- Attachments: photograph of the registered office showing the external building and the inside office with at least one director or KMP who has affixed a digital signature; optional attachments.
- Declaration and verification: that the registered office is at the stated address and that the particulars of directors, KMP and auditors are correct; to be digitally signed by one director in the case of an OPC, and by one director and one KMP or two directors in other cases.
Example: Harbor Spice Exports Limited, incorporated in 2016, never filed ACTIVE and is tagged Active-non-compliant. When it tries to file DIR-12 to appoint a new director, the Registrar does not accept it, because the appointment is not one of the listed exceptions. The company files the substituted INC-22A with the registered office photograph showing a director, and is then marked Active Compliant on payment of the fee applicable at that time.
Practical points
- Check the company's status on the registry before any event-based filing.
- Companies that have not filed financial statements or annual returns cannot file ACTIVE until those are filed, unless the management-dispute exception applies.
- Keep a dated photograph of the registered office with a director or KMP ready for the form.
- Check the Act's penalty provisions as in force for section 12(9) action.
For the Act's text, see our section 12 guide. On physical verification of the registered office by the Registrar, see our article on rules 25B and 26.
Need help checking your company's registry status?
A wrong tag blocks routine filings at the worst time. TaxClue can review your company's status, clear pending annual filings and prepare the ACTIVE filing; see our compliance advisory page.
Key takeaways
- Rule 25A applies to every company incorporated on or before 31 December 2017.
- Non-filing leads to the "Active-non-compliant" tag and liability under section 12(9).
- Tagged companies cannot file SH-07, PAS-03, most DIR-12, INC-22 or INC-28 until ACTIVE is filed.
- Companies behind on financial statements or annual returns are restricted from filing ACTIVE, subject to the management-dispute exception.
- The printed fee for Active Compliant status is ten thousand rupees, tied to filings on or after 16 June 2019.
- G.S.R. 426(E) substituted Form INC-22A from 14 July 2025.
Read next
- Rules 25 and 27: verifying the registered office, INC-22
- Rules 25B and 26: physical verification and website disclosure
- How to file INC-22A: ACTIVE 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.