Home/ ROC Compliance/ Company e-Filing/ INC-20A – Commencement of Business

Declaration for Commencement of Business After Incorporation

Form INC-20A is the MCA webform used by a company having share capital to file the declaration regarding commencement of business and exercise of borrowing powers under Section 10A(1)(a) of the Companies Act, 2013.

The declaration confirms that the subscribers to the company's Memorandum of Association have paid the value of the shares agreed to be taken by them. It must be filed within 180 days from the date of incorporation.

Applicability Check
Subscription Payment
Bank Reconciliation
Registered Office
Director Declaration
180-Day Deadline
Section 10A(1)(a) Rule 23A 100% Confidential

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Overview

What is Form INC-20A?

INC-20A is the Declaration for Commencement of Business. It is applicable to a company having share capital that is required to comply with Section 10A of the Companies Act, 2013. The declaration confirms that the subscribers to the Memorandum have paid for the shares they agreed to take.

Section 10A(1)(a) & Rule 23A

The company must file a declaration confirming that every subscriber has paid the value of the shares agreed to be taken.

180 Days from Incorporation

MCA’s current Instruction Kit states that the declaration is to be filed within 180 days of the date of incorporation.

Post-Incorporation Compliance

INC-20A is not the form of incorporation itself. It is a subsequent declaration after the Certificate of Incorporation is issued.

INC-20A Declaration for Commencement of Business
INC-20ACommencement of Business

What Our INC-20A Service Includes

From applicability check to MCA filing and acknowledgement.

01

Applicability Check

We check whether the company falls within Section 10A requirements.

02

Subscriber Payment Verification

Share-subscription payments are reviewed against company records.

03

Bank Statement Reconciliation

Subscriber payments are matched with the company’s banking records.

INC-20A

Commencement
of Business

04

Registered Office Check

We verify that registered-office compliance (INC-22 / SPICe+) is complete.

05

Director & DSC Verification

Signing Director’s DIN, status and DSC are checked before filing.

06

MCA Filing & SRN

Form is submitted and the filing acknowledgement is retained.

Key Requirements

What INC-20A Confirms

01

Subscriber Payment

Every subscriber to the Memorandum has paid the value of shares agreed to be taken.

02

Share Capital Company

The form can be filed only by a company having share capital.

03

180-Day Deadline

Declaration must be filed within 180 days from the date of incorporation.

04

Registered Office First

MCA requires the registered office to be updated through INC-22 or SPICe+ Part B.

05

Active Company Status

Company status should be Active for the filing to proceed.

06

Director & DSC Valid

Signing Director’s DIN must not be flagged for disqualification; DSC must be valid.

Timeline

INC-20A Filing Deadline

Within 180 days from date of incorporation Subscriber payment must be received first Registered office must be updated Company status must be Active

Avoid These Errors

Common INC-20A Mistakes

Filing without actually receiving subscription money
Bank statement mismatch with subscriber amounts
Registered office not updated (INC-22 / SPICe+)
Signing Director’s DIN flagged for disqualification
DIR-12 pending against the signing Director
Wrong incorporation date for the 180-day calculation

Filing Journey

How the INC-20A Process Works

From verifying subscription payments to MCA submission and acknowledgement.

Verify Incorporation & Capital

CIN, incorporation date, subscribed capital and subscribers are checked.

Verify Subscriber Payments

Each subscriber’s payment is matched with bank and accounting records.

Check Registered Office

Confirm registered office is updated via INC-22 or SPICe+ Part B.

Prepare INC-20A

Company and subscriber information is entered accurately.

Director Declaration & Signing

Director makes the declaration; DSC and professional certification are completed.

MCA Filing & Records

Form is submitted; SRN and acknowledgement are retained.

Our Process

How We Help You File INC-20A

01

Applicability & Records

We check Section 10A applicability and review incorporation/subscription records.

02

Payment & Bank Check

Subscriber payments are verified and reconciled with bank statements.

03

Prepare Declaration

INC-20A is prepared with accurate company and subscriber details.

04

MCA Filing

Form is submitted and the SRN is shared with you.

Documents & Information

Documents Required for INC-20A

CIN & Incorporation Details
Subscriber Share Details
Bank Statement / Payment Proof
Share Capital Records
Registered Office Evidence
Director DSC

The company should maintain clear evidence showing receipt of the subscription amount. Exact attachments should be checked against the current MCA webform.

Clear Distinction

INC-20A vs Certificate of Incorporation vs INC-22

ParticularINC-20ACertificate of IncorporationINC-22
PurposeCommencement of business declarationConfirms company incorporationRegistered office verification/change
StagePost-incorporationIncorporation stagePost-incorporation / address change
Key FocusSubscriber share paymentCompany comes into existenceSituation of registered office
Legal BasisSection 10A + Rule 23ACompanies Act incorporationSection 12 + Rules 25/27

INC-20A is not the form through which the company is incorporated. It is a subsequent statutory compliance under Section 10A.

FAQs

Frequently Asked Questions

INC-20A is the Declaration for Commencement of Business filed by an applicable company having share capital under Section 10A of the Companies Act, 2013.

MCA’s current Instruction Kit states that the declaration is to be filed within 180 days from the date of incorporation.

The declaration confirms that the subscribers to the Memorandum have paid the value of shares agreed to be taken by them.

No. INC-20A is the commencement of business declaration. INC-22 is for registered office verification/change.

No. MCA’s Instruction Kit states that INC-20A can be filed only by a company having share capital.

Yes. MCA’s current Instruction Kit specifically states that the registered office address should be updated through INC-22 or SPICe+ Part B.

Failure to comply with Section 10A can result in statutory consequences, including restrictions concerning commencement of business/exercise of borrowing powers and applicable penalties.

The statutory declaration should not be made unless the company can truthfully confirm the required subscriber payment.

Complete Your Commencement of Business Compliance

INC-20A is an important post-incorporation compliance for an applicable company having share capital. Before filing, ensure that subscriber share money has been received and properly recorded.

Check Applicability → Verify Incorporation Date → Check Subscriber Details → Verify Share Subscription Payment → Reconcile Bank Records → Check Registered Office → Verify Director & DSC → Prepare INC-20A → Professional Certification → MCA Filing → SRN & Acknowledgement

Start INC-20A Filing

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