Filing 22B and MGT-6
If the Company has not filed Form 22B as per Companies Act, 1956 due to certain reasons, can he file Form MGT-6 as per Companies Act, 2013 with previous date of declaration (say of Year 2012)? If yes, will documents be signed back dated or for current date?
According to the Ministry of Corporate Affairs (MCA), form MGT-6 under the Companies Act, 2013, is the designated replacement for the Form 22B as per Companies Act, 1956. It is to be noted that since the Companies act, 1956, has been scrapped and replaced with the 2013 act, not filing Form 22B under the 1956 act, will not lead to any problems. However, it is advised that you file form MGT 6, as soon as possible as it is the designated replacement and the Companies Act, 2013, has been notified and is being enforced by the MCA.
As far as the date of declaration is concerned, the MCA has clarified that it is supposed to be the one on which declaration has been made by the person holding the beneficiary interest in the shares. Thus, since this form was not in existence in 2012 ( the new Companies Act coming into existence in 2013), you cannot refer to the older date of declaration.
Furthermore, the date of receipt of declaration by the company, will be the one on which latest declaration has been received by the company.
Thus, you are advised to file the MGT-6 form urgently and follow the aforementioned guidelines with regards to the date of declaration and receipt of declaration.
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