Physical Verification 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 25B lets the Registrar visit a company's registered office to check it physically, prescribes the report format and sets out the notice that follows if the office cannot receive communications. Rule 26 requires a company with a website to show its name, registered office, CIN, contact details and a grievance contact on the landing page.
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 keep the registered office and its documents in order, see our change of registered office service.
Based on MCA 21 records, the Registrar may visit the registered office, with two independent witnesses from the locality and, if needed, local Police assistance, take a photograph and prepare a prescribed report. If the office cannot receive and acknowledge communications and notices, the Registrar sends a notice of intention to remove the company's name and gives thirty days for representations. Rule 26 requires the name, address, CIN, telephone, e-mail and a grievance contact on a company's website home page.
Rule 25B: physical verification of the registered office
Rule 25B operates for the purposes of sub-section (9) of section 12 of the Act.
Rule 25B(1) to (3): the visit
| Sub-rule | What the rule says |
|---|---|
| (1) | The Registrar, based on the information or documents made available on MCA 21, shall visit the address of the registered office and may cause physical verification for the purposes of section 12(9), in the presence of two independent witnesses of the locality in which the registered office is situated, and may seek the assistance of the local Police if required |
| (2) | The Registrar carries the documents filed on MCA 21 in support of the address and checks their authenticity by cross-verification with copies of the supporting documents collected during the visit, duly authenticated by the occupant of the property |
| (3) | The Registrar takes a photograph of the registered office while causing the physical verification |
Rule 25B(4): the report format
The report of physical verification is prepared in this format, headed "Report on Physical Verification of the Registered Office of the Company":
- Name and CIN of the company
- Latest address of the registered office as per MCA 21 record
- Date of the authorisation letter issued by the Registrar of Companies
- Name of the Registrar of Companies
- Date and time of the visit
- Location details along with landmark
- Details of the person available, if any: name, father's name, residential address, relationship with the company if applicable
- Remarks, if any
- Documents attached: (i) a copy of the agreement, ownership or rent agreement, or No Objection Certificate for the registered office from the owner, tenant or lessor; (ii) the photograph of the registered office; (iii) a self-attested ID card of the person available, if any; (iv) any other documents
The report ends with date, place, signature, and the name and designation of the official with official address.
Rule 25B(5): the notice of removal
Where the registered office is found not capable of receiving and acknowledging all communications and notices, the Registrar sends a notice to the company and all its directors of his intention to remove the name of the company from the register of companies. The notice requests them to send their representations, with copies of relevant documents if any, within thirty days from the date of the notice, before further action under section 248 of the Act. The rule counts the thirty days from the date of the notice.
For what the Act says on striking off, read our section 248 guide and the post on the strike-off process under sections 249 to 251.
Example: A Registrar's team visits the address given for Pinewood Interiors Private Limited with two independent local witnesses and photographs the premises. The occupant says the company has no office there and the company's documents on MCA 21 cannot be matched. The report records this. The Registrar sends a notice to the company and every director that he intends to remove the name, and asks for representations with documents within thirty days of the notice.
Rule 26: publication of name on a website
Rule 26 was substituted by the Third Amendment Rules, 2016 of 27 July 2016.
Rule 26(1): Every company that has a website for conducting online business or otherwise shall disclose or publish on the landing or home page of the website:
- its name;
- the address of its registered office;
- its Corporate Identity Number;
- telephone number;
- fax number, if any;
- e-mail; and
- the name of the person who may be contacted in case of any queries or grievances.
Rule 26(2): The Central Government may, as and when required, notify the other documents on which the name of the company shall be printed.
The rule prints no penalty and no date for compliance. For what the Act says on a company's name appearing on its documents, see our guides to section 12 and section 4.
What to keep ready
| Item | Why |
|---|---|
| Registered title, lease or NOC from the owner and the matching utility proof | The Registrar cross-verifies the MCA 21 documents on the visit |
| A reachable person at the office during working hours | The report records the person available and attaches an ID card |
| Mail and notice handling at the address | The office must be capable of receiving and acknowledging communications |
| Website home page footer | Name, registered office address, CIN, telephone, e-mail and the grievance contact name, in line with rule 26 |
For the documents that support the address, see our article on rules 25 and 27, and on ACTIVE tagging see our article on rule 25A.
Need help keeping your registered office in order?
An address that cannot receive notices can put a company on the road to removal from the register. TaxClue can review your registered office documents, fix mismatches and keep the website disclosures current; see our change of registered office page.
Key takeaways
- The Registrar may physically verify the registered office, with two independent local witnesses and a photograph.
- The report follows a prescribed nine-item format.
- If the office cannot receive and acknowledge communications, a notice of intended removal follows, with thirty days for representations.
- Rule 26 requires seven website disclosures, including CIN and a grievance contact.
- Neither rule prints a fee or a penalty figure.
Read next
- Rules 25 and 27: verification of the registered office, INC-22
- Rule 25A: ACTIVE company tagging and INC-22A
- Section 12 of the Companies Act, 2013: registered office
- Section 248 of the Companies Act, 2013: striking off
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.