Form INC: MCA Incorporation Forms Explained
The INC series of MCA e-forms covers the full lifecycle of a company - from name reservation through incorporation, commencement of business, and post-incorporation changes. Missing a critical INC form can freeze a company’s ability to operate.
Overview
INC forms are filed on the MCA21 portal and cover matters governed by the Companies (Incorporation) Rules, 2014 and related rules. The forms are modular - some are filed once at incorporation, others are triggered by specific post-incorporation events. The most consequential post-incorporation INC forms are INC-20A (commencement of business) and INC-22A (ACTIVE company tagging).
Key INC Forms at a Glance
| Form | Name | Purpose | Deadline |
|---|---|---|---|
| INC-9 | Declaration by subscribers and first directors | Affidavit by all subscribers and first directors confirming compliance | Filed with SPICe+ |
| INC-20A | Commencement of Business Declaration | Confirms that every subscriber has paid up their shares; required before the company commences business | Within 180 days of incorporation |
| INC-22 | Registered Office Verification | Confirms the registered office address with documentary proof | Within 30 days of incorporation if not filed with SPICe+ |
| INC-22A (ACTIVE) | Active Company Tagging Identifiers and Verification | One-time form tagging the company as Active with geo-tagged registered office photograph | One-time; was mandatory by 25 April 2019 |
| INC-24 | Approval for Name Change | Filed after a special resolution to change the company name; triggers RoC approval | Within 30 days of special resolution |
| INC-28 | Notice of Order of Court or Tribunal | Filed when an NCLT or court order affects the company - amalgamation, winding up, etc. | Within 30 days of the order |
INC-20A - Commencement of Business
INC-20A is one of the most critical post-incorporation filings. It is a declaration by a director that every subscriber named in the memorandum has paid the value of shares agreed to be taken by them. Without this filing, the company cannot legally commence any business or exercise any borrowing powers.
- Must be filed within 180 days of the date of incorporation.
- Must be accompanied by a bank statement showing that the share subscription money has been credited to the company bank account.
- Non-filing attracts a penalty of ₹50,000 on the company and ₹1,000 per day on every defaulting officer.
- Banks often require this certificate before opening a current account or considering a company's application for credit.
- Filing is required even if the company has zero revenue or zero expenses in the first 180 days.
Open a bank account first
You cannot file INC-20A without a bank statement showing the subscription money. Open the company current account and receive the share capital before the 180-day deadline expires - banks can take 2 to 4 weeks to open corporate accounts.
INC-22A - ACTIVE Company Tagging
Form INC-22A (also called the ACTIVE form - Active Company Tagging Identifiers and Verification) was introduced in 2019 to build a verified directory of active companies with confirmed physical registered offices. It requires the company to file details of its registered office along with a geo-tagged photograph of the premises.
Companies that did not file INC-22A were tagged as ACTIVE non-complianton the MCA portal. ACTIVE non-compliant companies cannot file certain forms (including SH-7 for capital changes, PAS-3 for allotment, and DIR-12 for director changes) until the INC-22A is filed. The late filing fee was ₹10,000.
INC-9 - Declaration by Subscribers
INC-9 is an affidavit filed by each subscriber to the MOA and each of the first directors, declaring that: they have not been convicted of any offence in connection with the promotion or formation of a company, they have not been found guilty of fraud or misfeasance, they are not an undischarged insolvent, and all documents filed are true and complete. It is filed together with the SPICe+ incorporation form.
Name Reservation - RUN and SPICe+
The legacy INC-1 form for name reservation was retired and replaced by the RUN (Reserve Unique Name) service - a standalone web service on the MCA portal. Alternatively, up to two name choices can be submitted within the SPICe+ form itself. RUN allows one name per application; SPICe+ allows two choices. A reserved name is valid for 20 days from the date of approval.
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