COMPANY LAW2 Sept 2026
MCA Tightens Registered Office Checks
MCA has notified stricter requirements under Section 12 of the Companies Act, 2013, for companies registering a new registered office. Under SPICe+ Part B, incorporation filings must include geo-tagged photographs to support active physical verification of the address. The move means applicants should ensure the registered office is ready for verification and that the photographs are accurate and properly geo-tagged. This requirement strengthens address checks during incorporation.
Key Statutory Highlights
- The requirements are notified under Section 12 of the Companies Act, 2013.
- SPICe+ Part B incorporation filings must include geo-tagged photographs.
- The photographs support active physical verification of the registered office address.
Actionable Advice for Taxpayers / Founders:When incorporating a company, include accurate geo-tagged photographs of the registered office in SPICe+ Part B.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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