What is Form INC-20A and who must file it?

Form INC-20A is a Declaration for Commencement of Business filed under Section 10A of the Companies Act 2013. It must be filed by all companies with share capital incorporated on or after 2 November 2018 — including Private Limited, OPC, and Public Limited companies. Companies incorporated before 2 November 2018, companies without share capital, Section 8 companies, and LLPs are exempt.

What is the deadline for filing INC-20A?

Form INC-20A must be filed within 180 days from the date of incorporation. For example, if a company was incorporated on 1 January 2026, the INC-20A deadline is 30 June 2026. Missing this deadline triggers an MCA portal late fee (2x to 12x multiplier) plus a Section 10A penalty of Rs 50,000 on the company and Rs 1,000 per day per director (maximum Rs 1 lakh per director).

What is the penalty for not filing INC-20A?

Two separate penalties apply: (1) MCA portal late fee — a multiplier on the base filing fee ranging from 2x for delays up to 30 days to 12x for delays up to 270 days, then Rs 100/day beyond 270 days; and (2) Section 10A(2) adjudication penalty — Rs 50,000 on the company plus Rs 1,000 per day per director in default (maximum Rs 1 lakh per director). Both can apply simultaneously. Additionally, the ROC may initiate strike-off proceedings if no business activity is observed within one year of incorporation.

What documents are required for INC-20A?

The primary documents are: (1) Certified bank statement showing deposit of subscription money by each subscriber from their individual accounts; (2) Board resolution authorizing the filing; (3) Class 3 DSC of at least one director; (4) Certificate of Incorporation with CIN; (5) CA/CS/CMA certification of the form with their DSC and membership number.

How long does INC-20A approval take?

INC-20A is processed via Straight Through Processing (STP) on the MCA V3 portal — auto-approved without manual ROC review. Approval typically takes 2 to 5 working days after submission with valid documents.

📋 Section 10A · Companies Act 2013 · Mandatory for All New Companies Post Nov 2018

Form INC-20A — Declaration for
Commencement of Business
File Within 180 Days or Face ₹50,000 Penalty

Every company incorporated on or after 2 November 2018 with share capital must file Form INC-20A within 180 days of incorporation before starting any business activity, entering contracts, or borrowing funds. Without it, your company legally cannot operate.

Deadline

180 Days

Company Penalty

₹50,000

Director Penalty

₹1,000/day

Max Per Director

₹1 Lakh

Govt Fee

₹200

Approval Time

2–5 Days

Pvt Ltd · OPC · Public Limited

One-time filing — not annual

STP — auto-approved on MCA V3

DSC of one director only

TAXAJ files in 48 hours

INC-20A Deadline Calculator

INC-20A Deadline & Penalty Calculator — Enter Incorporation Date

Enter your company's date of incorporation and authorized share capital to instantly calculate the INC-20A filing deadline (180 days), days remaining or overdue, late filing fee, Section 10A penalty, and total amount payable.

⏱️ INC-20A Deadline Calculator

Section 10A, Companies Act 2013 · Deadline: 180 days from date of incorporation · Fee: ₹200 base + multiplier if late

Date of Incorporation *

Date on Certificate of Incorporation. Must be on or after 2 November 2018.

Authorized Share Capital (₹)

From your MoA / SPICe+ incorporation form. Determines filing fee slab.

Number of Directors

Penalty of ₹1,000/day applies per director (max ₹1 lakh each) if INC-20A is not filed.

📅 Date of Incorporation

—

Section 10A clock starts

⚠️ INC-20A Deadline
—
180 days from incorporation

📆 Today

26 Jun 2026

Current date

⏳ Days Remaining

—

Component	Basis	Amount (₹)	Status / Notes

⚡ TAXAJ CS team files INC-20A within 48 hours. We handle bank statement verification, director DSC, CA/CS certification, and MCA V3 portal submission. Call back within 2 hours.

⚠️ Penalty calculations are indicative as per Section 10A(2). Late filing fee (multiplier on MCA portal) is separate from the adjudication penalty and both may apply simultaneously. Consult TAXAJ CS for exact liability assessment. Today's date used: 26 June 2026.

What is Form INC-20A

Form INC-20A — Declaration for Commencement of Business

Form INC-20A is a mandatory one-time declaration filed under Section 10A of the Companies Act, 2013 (inserted by the Companies Amendment Ordinance 2018, effective 2 November 2018). It is a formal declaration by a director confirming that every subscriber to the Memorandum of Association has paid the value of shares agreed by them at incorporation. Once filed and approved, the company receives its Certificate of Commencement of Business — the legal green signal to start operations.

📋 What it Declares

That every subscriber to the MoA has deposited the paid-up capital they agreed to subscribe. The bank statement proving this deposit is the primary attachment.

⏱️ When to File

Within 180 days from the date of incorporation. This is a hard deadline — no extension is normally available. Missing it = instant ₹50,000 penalty + ₹1,000/day per director.

🏢 Who Must File

All companies with share capital incorporated on or after 2 November 2018 — Private Limited, OPC, Public Limited. Companies without share capital (Section 8) and pre-Nov 2018 companies are exempt.

🚫 What Happens Without It

The company cannot commence business, enter contracts, raise loans, borrow funds, file many MCA forms, or issue valid invoices until INC-20A is filed and approved.

⚡ STP Processing

INC-20A is processed via Straight Through Processing (STP) on MCA V3 — auto-approved upon valid submission within 2–5 working days without manual ROC review.

💰 Government Fee

Flat ₹200 filing fee (some sources cite ₹200–₹600 capital-based slab; IncorpX confirms flat ₹200). Late filing attracts multiplier from 2x to 12x on MCA portal.

✅ Who Must File INC-20A

Private Limited Companies incorporated on/after 2 Nov 2018
One Person Companies (OPC) incorporated on/after 2 Nov 2018
Public Limited Companies incorporated on/after 2 Nov 2018
Any company with share capital incorporated after the notification date

⛔ Who is EXEMPT from INC-20A

Companies incorporated before 2 November 2018
Companies without share capital (even if post Nov 2018)
Section 8 companies (non-profit / NGOs under Companies Act)
Limited Liability Partnerships (LLPs) — governed by LLP Act 2008

TAXAJ INC-20A Services

INC-20A Filing Services — Choose What You Need

TAXAJ CS team handles complete INC-20A filing from document collection to MCA V3 submission and certificate delivery. Choose your situation below.

⚡

INC-20A — Standard Filing (Within 180 Days)

Complete INC-20A filing for newly incorporated companies before the 180-day deadline. STP-processed, certificate within 2–5 days.

Bank statement verification
Director DSC management
CA/CS certification of form
MCA V3 portal submission
Certificate delivery via email

Starting ₹1,999 (all-inclusive)

⚠️

INC-20A — Late Filing (After 180 Days)

Filing after the 180-day window with late fee payment on MCA portal. Section 10A penalty assessment and adjudication guidance.

Late fee computation (2x–12x)
Section 10A penalty assessment
MCA portal late fee payment
Adjudication response drafting
Strike-off risk mitigation

Starting ₹3,499 + late fee

🏦

Bank Account Opening + INC-20A Package

New companies that haven't opened a bank account yet. End-to-end: bank account opening assistance → capital deposit → INC-20A filing.

Bank account opening guidance
Subscription money checklist
Bank certificate procurement
Complete INC-20A filing
Certificate of Commencement

Starting ₹3,999 (all-inclusive)

🏛️

INC-20A Condonation of Delay

For companies in ROC adjudication, show cause notices, or where penalties have been assessed. NCLT petition for condonation of delay.

Section 460 NCLT petition
Show cause notice reply
Penalty adjudication response
Regional Director appeal
CS/CA representation

Starting ₹9,999

📦

Full New Company Compliance Package

Complete post-incorporation compliance — INC-20A + first board meeting + statutory registers + DPT-3 + DIR-3 KYC for all directors.

INC-20A filing included
First board meeting minutes
Statutory register setup
DIR-3 KYC all directors
DPT-3 deposits return

Starting ₹7,999 (all-inclusive)

🔍

INC-20A Status Check & Compliance Review

Unsure if your company has filed INC-20A? TAXAJ checks MCA portal status, assesses penalty exposure, and gives a compliance roadmap.

MCA portal status check
Penalty exposure assessment
CCFS-2026 eligibility check
Compliance roadmap
Written report within 24 hours

₹999 (credited toward filing)

How to File INC-20A

INC-20A Filing Process — 5 Steps

Open Bank Account

Open company current account immediately after incorporation. This is the first step — cannot file without it.

→

Deposit Capital

Each subscriber transfers their subscribed share amount from their personal account to the company account. No third-party transfers.

→

Get Bank Statement

Obtain a certified bank statement showing the exact subscription deposits. Bank certificate is the primary INC-20A attachment.

→

CS Prepares & Certifies

TAXAJ CS prepares INC-20A, attaches bank proof, gets CA/CS/CMA certification, and uses director's Class 3 DSC.

→

MCA V3 Submission

Form submitted on MCA V3 portal. STP auto-processes in 2–5 working days. Certificate of Commencement issued.

📄 Documents Required for INC-20A

Have these ready before starting the filing process. TAXAJ team will guide on exact format requirements.

🏦

Bank Statement / Certificate

Certified bank statement showing deposit of subscription money by each subscriber from their individual accounts. This is the most critical document.

📋

Board Resolution

Board resolution authorizing filing of INC-20A and confirming that subscription money has been received from all subscribers.

🔑

Director's Class 3 DSC

Valid Class 3 Digital Signature Certificate of at least one director. Must be registered on MCA V3 portal.

📜

Certificate of Incorporation

Your company's Certificate of Incorporation with CIN. Required for form pre-fill on MCA V3 portal.

✍️

CA/CS/CMA Certification

Form must be certified by a practicing Chartered Accountant, Company Secretary, or Cost Accountant with their DSC and membership number.

🏢

Registered Office Proof

Only if registered office address has not yet been confirmed on MCA portal. Utility bill + NOC from owner may be needed.

Penalties & Consequences

INC-20A Penalties — Section 10A(2) & Late Fee Structure

🚨 Filing INC-20A Late — Dual Penalty Structure

Missing the INC-20A deadline triggers two separate penalty streams simultaneously: (1) MCA portal late fee at 2x–12x multiplier on the normal filing fee; and (2) Section 10A(2) adjudication penalty of ₹50,000 on the company and ₹1,000/day per director. In a January 2026 adjudication order, MCA imposed ₹50,000 on a company and ₹1,00,000 on a single director for a 304-day delay. File INC-20A immediately — delay adds ₹1,000/day × number of directors.

💰 MCA Portal Late Fee Multiplier

Delay Period	Late Fee Multiplier	Fee on ₹200 Base
On time (within 180 days)	₹0 extra	₹200
Up to 30 days late	2× normal fee	₹400
30 – 60 days late	4× normal fee	₹800
60 – 90 days late	6× normal fee	₹1,200
90 – 180 days late	10× normal fee	₹2,000
180 – 270 days late	12× normal fee	₹2,400
Beyond 270 days	₹100/day	₹100 × days

⚖️ Section 10A(2) Adjudication Penalty

🏢

Company Penalty

₹50,000

One-time flat penalty on the company

👤

Per Director (daily)

₹1,000/day

Each director in default from day 181

🔒

Maximum Per Director

₹1,00,000

Cap per individual director in default

⚠️ Strike-Off Risk: If company has not filed INC-20A AND has not started business within 1 year of incorporation, ROC may initiate strike-off proceedings under Section 248(1)(c). Company dissolved → requires NCLT restoration (₹30K–₹70K + 3–6 months).

Frequently Asked Questions

INC-20A — Everything You Need to Know

Form INC-20A is a one-time declaration filed by a director under Section 10A of the Companies Act 2013 (inserted by the Companies Amendment Ordinance 2018). It declares to the Registrar of Companies that all subscribers to the MoA have deposited their subscribed share capital into the company's bank account. The government introduced this to prevent fake or shell companies that get incorporated on paper but never inject real capital or commence genuine business. Without this filing, the company legally cannot start operations, enter contracts, raise loans, or borrow funds. It's not a periodic filing — only one-time.

INC-20A must be filed within 180 days from the date of incorporation. The count starts from the date mentioned on your Certificate of Incorporation, not from when you received it or the date DSC was obtained. For example, if your company was incorporated on 1 January 2026, the last date for INC-20A is 30 June 2026. There is no automatic extension. The 180-day deadline is hard — it's a statutory provision under the Companies Act. An extension can be sought from ROC in exceptional circumstances but is rarely granted routinely.

The government fee for Form INC-20A is ₹200 (flat fee, regardless of authorized capital, as confirmed by MCA V3 portal and incorpx.io). Some older sources cite a capital-based slab of ₹200–₹600 from the Companies Registration Fees Rules — in practice, the MCA portal typically charges ₹200 for this form. Late filing attracts a multiplier: 2x (up to 30 days late), 4x (30–60 days), 6x (60–90 days), 10x (90–180 days), 12x (180–270 days), then ₹100/day beyond. The Section 10A(2) adjudication penalty (₹50,000 on company + ₹1,000/day per director) is completely separate from the portal late fee — both can apply together.

File INC-20A immediately — every additional day adds ₹1,000 in penalty per director. Do not wait. The approach: (1) Open a company bank account if not done; (2) Have subscribers deposit subscribed capital; (3) Obtain certified bank statement; (4) Have a CA/CS/CMA certify INC-20A; (5) File on MCA V3 portal with the applicable late fee multiplier; (6) The ROC may also initiate adjudication proceedings under Section 10A(2) — ₹50,000 company penalty + ₹1,000/day per director. If the ROC has already issued a show cause notice, TAXAJ can assist with drafting the response. If the delay is extreme (over 1 year without business operations), there may be a strike-off risk — consult our CS team immediately.

No. Before INC-20A is filed and the Certificate of Commencement is issued, the company legally cannot: start any business activity; enter into any contract (except those related to incorporation); exercise borrowing powers or raise loans; issue invoices for business; file certain MCA forms; open credit lines or take overdrafts. The restriction is absolute under Section 10A(1). Any business activity conducted before INC-20A creates additional legal exposure. Open the bank account, deposit subscribed capital, and file INC-20A as soon as possible — ideally within the first 30–60 days of incorporation.

No. Form INC-20A is only applicable to companies incorporated under the Companies Act 2013. LLPs are governed by the Limited Liability Partnership Act 2008 and have no equivalent requirement. After LLP incorporation, the main immediate compliance obligations are: filing LLP Agreement (Form 3) within 30 days, and ensuring designated partners have valid DINs and DSCs. TAXAJ handles LLP post-incorporation compliance separately.

No. Section 8 companies (not-for-profit organizations registered under Companies Act 2013) are exempt from INC-20A because they typically do not have share capital in the traditional sense. The requirement applies specifically to companies with share capital incorporated on/after 2 November 2018. Companies without share capital — even if incorporated after Nov 2018 — are also exempt.

INC-20A is processed under Straight Through Processing (STP) on the MCA V3 portal — meaning it is automatically approved by the system without manual ROC review, provided the documents are in order. Typical approval time is 2–5 working days. After approval, the Certificate of Commencement of Business is available for download from the MCA portal under the company's profile. If there are document issues (mismatch in capital amounts, incorrect bank statement format, DSC errors), the form may be marked for resubmission — TAXAJ handles this end-to-end.

Related Compliance Services

Post-Incorporation Compliance by TAXAJ

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File INC-20A with TAXAJ CS Team — 48 Hours

TAXAJ handles complete INC-20A filing — bank statement verification, director DSC, CA/CS certification, MCA V3 submission, and Certificate of Commencement delivery. Pan-India. Every single day of delay = ₹1,000 × directors in penalty.

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