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A Digital Signature is the equivalent of a physical signature in electronic format, as it establishes the identity of the sender of an electronic document in the Internet. Digital Signatures are used in India for online transactions such as Income Tax E-Filing, Company or LLP Incorporation, Filing Annual Return, E-Tenders, etc., There are three types of Digital Signatures, Class I, Class II and Class III Digital Signature. Class I type of Digital Signatures are only used for securing email communication. Class II type of Digital Signatures are used for Company or LLP Incorporation, IT Return E-Filing, Obtaining DIN or DPIN, and filing other forms with the Ministry of Corporate Affairs and Income Tax Department. Class III type Digital Signatures are used mainly for E-Tendering and for participating in E-Auctions. Digital Signatures come in the form of a USB E-Token, wherein the Digital Signature Certificate is stored in a USB Drive and can be accessed through a computer to sign documents electronically.
With E-Return filing becoming mandatory for Income Tax Assesses with an income of over Rs.5 lakhs per annum, the requirement and prevalence of Digital Signatures has increased manifold. FirstFiling can help you obtain your Digital Signature hassle-free online. FirstFiling is a Registered Partner of SIFY and E-Mudhra and we can help you with Digital Signature registration.
Reasons to Obtain Digital Signature
How can we help with Digital Signature registration?
Documents Required for Digital Signature Registration
Documents Required for Indian Nationals
In case the applicant is an Indian National, please submit the following documents for identity and address proof:
- PAN Card of the Applicant
- Driving Licence
- Post Office ID Card
- Bank Account Passbook containing the photograph and signed by an individual with attestation by the concerned Bank official
- Photo ID card issued by the Ministry of Home Affairs of Centre/State Governments
- Any Government issued photo ID card bearing the signatures of the individual
- AADHAAR Card
- Voter ID Card
- Driving Licence (DL)/Registration Certificate (RC)
- Water Bill (Not older than 3 Months).
- Electricity Bill (Not older than 3 Months)
- Latest Bank Statements signed by the bank (Not older than 3 Months)
- Service Tax/VAT Tax/Sales Tax registration certificate
- Property Tax/ Corporation/ Municipal Corporation Receipt
Documents Required for Foreign Nationals
In case the applicant is a Foreign National, please submit the following documents for identity and address proof:
- Attested copy of Applicant Passport
- Attested copy of VISA (If applicant is out of native country).
- Attested copy of Resident Permit certificate (If applicant is in India)
- Attested copy of Applicant Passport
- Attested copy of any other Government issued Address Proof
The identity and address proof of foreign nationals must be attested by the following authorities:
- Embassy of Native Country (If applicant is out of native country)
- Apostilled by Native Country, after Public Notary (if country is in Hague Convention)
- Consularized by Native Country, after Public Notary (if country is not in Hague Convention)
Frequently Asked Questions
The new rule 25A is applicable to all the companies which have been incorporated on or before 31st December, 2017. Following are the categories of companies which have been kept out of the requirement of filing Active Form No INC-22A.
- Struck Off Companies
- Under Process of Striking off by the ROC or NCLT
- Companies which are under Amalgamation
- Companies for which Liquidation Proceeding has begun
- Already closed or dissolved company
The due date of filing the Form INC-22A is 25th April 2019, for all companies incorporated on or before 31st December 2017.
There is no government fee / ROC Fee if the form is filed within its due date. However in case the company misses the date of 25th April, 2019. Then the same can still be filed with an Additional ROC Fee of Rs. 10,000 only.
With the form INC-22A, a company is required to upload two photograph of the registered address of the company.
- External View Photo of the premises where the registered address of the company is situated. Care must be taken to cover the nameplate/display board of the company in the image otherwise it shall be violative of Section 12 of the Companies Act, 2013
- Internal View Photo of the registered office of the company is required to be taken from within the office in such a manner so that at least one director/kmp, who has signed the Active Form INC-22A is covered in the image.
The Active Company Tagging Identities and Verification is new requirement by the MCA, which has come into existence after the notification of the Companies (Incorporation) Amendment Rules, 2019 on 21st February 2019. According to it every company has to file a declaration and information in form No INC-22A by 25th April 2019 if it has been incorporated on or before 31st december 2017.
- In case of OPC: If the company is an One Person Company then the form INC-22A shall be signed by only one director of such OPC
- Other Than OPC: The form INC-22A shall be signed by two director of the company. Hence for filing Form INC-22A DSC of at-least two directors shall be required.
- In all cases the Form INC-22A shall be certified by a practicing professional.
Yes. a company must file all pending financial statements and annual returns for the financial year upto 2017-18 before filing the Form 22A. The SRN number of AOC-4 and MGT-7 for the FY 2017-18 is required to be mentioned in the Form INC-22A.
The due date of filing the form INC-22A is notified to be 25th April 2019, in case a company does not file the required Active Form within its due date the company shall be marked as “Active – Non Compliant” in the MCA Master data and such a company shall not be able to do any transaction. However the defect of non filing of Form INC-22A can be cured by filing the form after its due date with an additional government fee of Rs. 10,000/-
The consequences on not filing the form shall be very restrictive and unless the Form INC-22A is filed the company apart from being marked as “Active – Non Compliant” shall not be able to file any of the below forms if need arises.
- Change of Authorised Capital (SH-7)
- Change in paid up Capital (PAS-03)
- Changes in Director except cessation (DIR-12)
- Change in Registered Office (INC-22)
- Amalgamation or demerger (INC-28)