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Director is a person, appointed by members of the company, for carrying out operations in the company. Directors are those individuals who are held responsible for all the actions taken by company. The Companies Act has information about the removal or appointment of director, DIR 12. In case of any non-compliance, Penal provisions of Companies Act, 2013 (“The Act”) now levy penalty on officers in default also alongwith defaulting company. Certain penal provisions even specifies punishment of imprisonment for officers in default alongwith monetary penalty. Therefore, Registrar of Company (“RoC”) maintains updated records of every director of the company, i.e.,

Appointment of an auditor is a mandatory requirement for every company and information about such appointment should be filed with RoC within 15 days of appointment through ADT-1. ADT-1 is responsibility of company not auditor.

DIR-3 KYC is filed to update director’s details in MCA database. Every director holding DIN with “Approved” status as on 31st March is required to file DIR-3 KYC every year on or before 30th April of the succeeding year. Non-filing of form leads to “Deactivation” of DIN. Such director will not be authorized to sign any document on behalf of company in which he is a director till such default continues.

The Ministry of Corporate Affairs, vide notification dated 21st February 2019, has come up with the Companies (Incorporation) Amendment Rules, 2019 which are made effective from 25th February 2019. With the introduction of the Companies (Incorporation) Amendment Rules, 2019, new rule 25A has been inserted into the Companies (Incorporation) Rules, 2014. The said new rule 25A mandates the filing of new e-form active (INC-22A). The present article, contained in the form of FAQ, would clear up all the question prevailing in one’s mind with regard to the newly introduced e-form ACTIVE (INC-22A). Further any other required documents, as applicable, can

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