C O N T E N T S C O N T E N T S C O N T E N T S 1 AnOverviewofMCA21 ............................................................................................................................4 1.1 1.2 1.3 1.4 Background .............................................................................................................................................4 KeyBenefitsofMCA21Project..............................................................................................................5 AnOverviewofMCAsetup..................................................................................................................6 ServicesAvailableonMCA21................................................................................................................

1.5 OrganizationofRoCOfficeunderMCA ...............................................................................................7 1.5.1 FrontOffice(FO) ..........................................................................................................................8 1.5.2 VirtualFrontOffice(VFO)..........................................................................................................8 1.5.3 PhysicalFrontOffice(PFO) ......................................................................................................10 1.6 2 BackOffice ............................................................................................................................................11

EFiling .......................................................................................................................................................12 2.1 2.2 WhatisaneForm? ...............................................................................................................................12 WhatisthegeneralstructureofaneForm? .........................................................................................12

2.3 CategoriesofeForms.............................................................................................................................15 2.3.1 CompanyRegistration ..............................................................................................................15 2.3.2 ComplianceRelatedFiling .......................................................................................................16 2.3.3 ChangeServices .........................................................................................................................16 2.3.4 ChargeManagement .................................................................................................................17 2.3.5 InvestorServices ........................................................................................................................17 2.3.6 ProvisionsRelatingtoManagerialPersonnel ........................................................................18 2.3.7 ApprovalServicesHeadQuarters .......................................................................................18 2.3.8 ApprovalServicesRegionalDirector ..................................................................................19 2.3.9 ApprovalServicesRoCs ........................................................................................................19 2.3.10 InformationalServices ..............................................................................................................20 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 DownloadingofBlankeForms .............................................................................................................20 WhatisPrefill? ...............................................................................................................................21 Whatisanattachment?........................................................................................................................21 WhatisCheckForm? .......................................................................................................................22 WhatisPreScrutiny?......................................................................................................................23 WhatisModify? ...............................................................................................................................23 HowtoAffixDigitalSignature ............................................................................................................24 WhatisSubmit? ...............................................................................................................................25 WhatisInstructionKit? ..................................................................................................................25 AddendumtoeForm .............................................................................................................................26 ResubmissionofaneForm..................................................................................................................26

2.15 2.16 2.17 3

PhysicalSubmissionofCertainDocuments ........................................................................................27 EmailCommunication..........................................................................................................................27 MappingofeFormswithExistingForms.............................................................................................27

UserAdministrationandOtherfeatures..............................................................................................28 3.1 3.2 3.3 3.4 3.5 DirectorIdentificationNumberDIN .................................................................................................28 RegistrationofUsers ............................................................................................................................29 TypesofUsers ......................................................................................................................................29 DigitalSignature..................................................................................................................................29 FeesandPaymentMechanism .............................................................................................................31

3.6 PaymentOptions..................................................................................................................................32 3.6.1 OfflineMethod ...........................................................................................................................32 3.6.2 OnlineMethod ...........................................................................................................................33 3.7 3.8 3.9 3.10 3.11 SearchandOtherFacilities ..................................................................................................................35 HowtoSearchPublicDocument? .......................................................................................................36 HowtoRequestaCertifiedCopyofaDocument? ...............................................................................37 HowtofindCINfromRegistrationNumber/Name? ..........................................................................37 EnquiringofFeePayable ......................................................................................................................38

3.12 StatusMonitoring ................................................................................................................................38 3.12.1 ViewingofTransactionStatus .................................................................................................38 3.12.2 ViewingofPaymentStatus ......................................................................................................39 Appendix A. Appendix B. Appendix C. Appendix D. List of Physical Front Offices ............................................................................................40 List of Re-engineered Eforms ..........................................................................................42 List of Certifying Authorities ..............................................................................................50 List of Banks Identified (Including SEZ Branches) ........................................................52

1 1 A nO Ov ve er rv vi ie An ew wo of fM MC CA A2 21 1

1.1 Background
Keeping in tune with the eGovernance initiatives the world over, Ministry of Company Affairs (MCA), Government of India, has initiated the MCA21 project, which will enable an easyandsecureaccesstoMCAservicesinamannerthatbestsuitsthecorporateentitiesand professionals besides the public. MCA21 is intended to achieve all the objectives of a versatile eGovernance project. The project is named as MCA21 as it aims at repositioning MCA as an organisation capable of fulfilling the aspirations of its stakeholders in the 21st century. Rather than compelling the business community to physically travel to MCA offices,MCAserviceswillbemadeavailableattheplaceoftheirchoice,beittheirhomesor offices. The major components involved in this comprehensive eGovernance project are FrontOfficeandBackOffice. The MCA21 project is designed to fully automate all processes related to the proactive enforcementandcomplianceofthelegalrequirementsundertheCompaniesAct,1956.This will help the business community to meet their statutory obligations. From the customer perspective, the Front Office operations assume significance, which would be administered through the Front Office portal. The entire Back Office operations of the MCA would be automated so as to achieve the objective of a userfriendly computerized environment. MyMCA portal is the single point of contact for all MCA related services, which can be easilyaccessedovertheInternetbyallusers. The project also envisages a costeffective integrated software solution for computerizing various inhouse functions like Human Resources Management, Payroll, Accounting and Financeforinternalusers(employees)ofMCA. Permanent documents of existing companies like memorandum of association, articles of association, current charge documents, are presently maintained in paper form across
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various Registrar of Companies (RoC) offices. These documents are being converted into electronic format and it is being carried out at the respective RoC offices as part of this project. The scope of MCA21 project covers only the offices of RoCs, Regional Directors and the Headquarters at New Delhi. It does not include other offices of MCA like Official Liquidators,CompanyLawBoard/TribunalandCourts. The success of the serviceoriented approach, the most fundamental ingredient of this project, will depend greatly on analyzing and responding to the needs of all stakeholders. To thatextent, the project will develop a mechanism to constantly develop and improve the MCA21 system. It will be made possible by analyzing usage patterns and error/status messages as well as feedback from the customers comprising the corporates, professionals andthepublic.

1.2 KeyBenefitsofMCA21Project
MCA21seekstofulfiltherequirementsofthevariousstakeholdersincludingthecorporates, professionals, public, financial institutions and banks, Government and the MCA employees.ThekeybenefitsofMCA21projectareasfollows: (a) Onlineincorporationofcompaniesonline (b) SimplifiedandeasymodeoffilingofForms/Returns (c) Registrationaswellasverificationofchargesanytimeandfromanywhere (d) Inspectionofpublicdocumentsofcompaniesanytimefromanywhere (e) Corporatecentricapproach (f) Building up a centralized database repository of corporates operating in India (g) Enhancedservicelevelfulfilmentandcustomerrelationshipbuilding

(h) TotaltransparencythrougheGovernance (i) Timelyredressalofinvestorgrievances (j) Availability of more time for MCA employees for qualitative analysis of corporateinformation

1.3 AnOverviewofMCAsetup
TheMCAmainlyadministerstheCompaniesAct,1956andTheMonopoliesandRestrictive TradePracticesAct1969.Besides,italsoadministersthefollowingActs: (a) TheCompetitionAct,2002 (b) TheCharteredAccountantsAct,1949 (c) TheCostsandWorksAccountsAct,1959 (d) TheCompanySecretariesAct,1980 (e) ThePartnershipAct,1932 (f) TheSocietiesRegistrationAct,1860 (g) TheCompanies(DonationtoNationalFund)Act,1951 The MCA, which functions under overall direction and supervision of the Minister of Company Affairs, has a three tier organizational setup for administration of the Act, namely, the Headquarters at New Delhi, the Regional Directors at Mumbai, Kolkata, Chennai and Noida and the RoCs in States and Union Territories. The Official Liquidators who are attached to various High Courts functioning in the country are also under the overall administrative control of the Ministry. The Company Law Board, a quasijudicial body, has its Principal Bench at Delhi, an additional Principal Bench for Southern States at ChennaiandfourRegionalBencheslocatedatDelhi,Mumbai,KolkataandChennai. The four Regional Directors are incharge of the respective regions, each region comprising a number of States and Union Territories. They supervise the working of the offices of the RoCs and the Official Liquidators working in their regions. They also maintain liaison with the respective State Governments and the Central Government in matters relating to the

administration of the Companies Act. Certain powers of the Central Government under the ActhavebeendelegatedtotheRegionalDirectors.Thereisalsoaninspectionunitattached to the office of every Regional Director for carrying out the inspection of the books of accountsofCompaniesunderSection209AoftheCompaniesAct. RoCs appointed under Section 609 of the Companies Act and covering the various States and Union Territories are vested with the primary duty of registering companies in the respective States and the Union Territories and ensuring that such companies comply with statutory requirements under the Act. These offices function as registry of records, relating to the companies registered with them, which are available for inspection by members of public on payment of the prescribed fee. The Central Government exercises administrative controlovertheseofficesthroughtherespectiveRegionalDirectors.

1.4 ServicesAvailableonMCA21
ThefollowingserviceswillbeavailableundertheMCA21Project: Registrationandincorporationofnewcompanies FilingofAnnualReturnsandBalanceSheets Filingofformsforchangeofnames/address/Directorsdetails Registrationandverificationofcharges Inspectionofdocuments ApplicationsforvariousstatutoryservicesfromMCA Investorgrievanceredressal

1.5 OrganizationofRoCOfficeunderMCA
TheRoCofficeworkingfromitspresentaddresswillvirtuallybecometheBackOfficeofthe Ministry. There are likely to be a number of companies/entities who may find it difficult to switch over to eFiling at the initial stage. Facilitation Centres known as Physical Front

Offices (PFOs) are being setup at 53 locations throughout the country to provide requisite comfortforeFilingtosuchcompanies.

1.5.1 FrontOffice(FO)
The Front Office represents the interface of the corporate and public user with the MCA21 system. This comprises of Virtual Front Office and Physical Front Office. Virtual Front Office merely represents a computer facility for filing of digitally signed eForms by accessing the MyMCA portal through Internet. It also presupposes availability of related facilities to convert documents into PDF format and scanning of documents wherever required. When a company or user does not have these computer facilities, it can avail of thesefacilitiesatthedesignatedfacilitationcentres,knownasthePhysicalFrontOffices.

1.5.2 VirtualFrontOffice(VFO)
VirtualFrontOfficefacilitatesonlinefilingoftheeFormsusingInternet. ThesystemautomaticallydoesprescrutinyoftheeFormsfiledandindicateserrormessages incaseofincompleteorinvalidparticulars.Uponsuccessfulsubmission,aServiceRequest Number (SRN) will be generated by the system for the user, which will be used for futurecorrespondencewithMCA. The system calculates the fee payable for the form and accepts online payment through credit cards and Internet banking. There is also an option to make offline payment at designated bank branches through challan generated by the system. In the latter case, the MCA system gets updated on the realizations made by the designated banks on a daily basis. Virtual Front Office is meant for electronically delivering services at a place and time convenienttothebusinesscommunitythroughtheFrontOfficeportal.


Figure 1: MyMCA Portal Home Page

1.5.2.1 SystemrequirementsforVFO
ThefollowingarethesystemrequirementsforVFO: APersonalComputer WebBrowserInternetExplorer,NetscapeNavigator Internetaccess AdobeAcrobatReader7.0.5 WinZip8.0 Scanner(forscanningofpaperdocumentstobefiledasattachmentstoeForm) Printer(forprintingbankpaymentchallanorservicefeebill)

Thus, you have a Virtual Front Office in your home/office with the abovementioned facilities. You can even use a cyber caf or kiosk equipped with above facilities as a Virtual FrontOffice.

1.5.3 PhysicalFrontOffice(PFO)
Physical Front Office replaces the existing RoC office counters. It is meant to serve as a facilitation centre to facilitate filing of eForms, scanning attachments to eForms, generating challans for making payment of fees at the designated bank and finally, uploading the filledindigitallysignedeForms. The Physical Front Offices will be designed to facilitate electronic delivery of services, similartothetypeavailableattheVirtualFrontOffice,andwillservecorporateswhodonot haveaccesstocomputersandInternet. As part of MCA21, adequate number of Physical Front Offices, including Temporary Front Offices (TFOs), to cater to peak seasonal load, will be established throughout the country to servebettertheinterestsofcorporatesandprofessionals.ThedetailsoflikelyPhysicalFront OfficesaregiveninAppendixA.ThefinalisedaddressofPhysicalFrontOfficeinyourcity canbereferredfromMyMCAportal. While encouraging customers to use Virtual Front Office for fulfilling their obligations as stipulated under the Companies Act 1956, Physical Front Offices would ensure a smooth transition to fully electronic delivery of MCA services. Members of the business community can walk into these offices and obtain services. All the services for scanning and uploading of eForms at PFOs would be available free of cost in the Physical Front Offices. Since these facilitation centres are being setup to facilitate eFiling during the transition period, these willremainoperationalforaperiodofthreeyearsonly,bywhichtime,itisexpectedthatall clientswilloperatethroughVirtualFrontOffices.

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1.6 BackOffice
The Back Office represents the office of RoCs, Regional Directors, and Headquarters and takes care of internal processing of the forms filed by the corporate user as per MCA norms and guidelines. The eForms will be routed dynamically to the concerned authority for processing depending upon the assigned role. All the eForms along with the attachments, willbestoredintheelectronicrepository,whichthestaffofMCAcanviewdependingupon theaccessrights.

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2 2 E F Fi il li in ng g E
MCA21 project facilitates eFiling of various forms and applications under the Companies Act, 1956 and the Rules and Regulations thereunder. The key details relevant to eFiling are presentedhereinafter.

2.1 WhatisaneForm?
An eForm is nothing but a reengineered conventional form proposed to be notified, and represents a document in electronic format for filing with MCA authorities through the Internet. This may be either a form filed for compliance or information purpose or an applicationseekingapprovalfromtheMCA.

2.2 WhatisthegeneralstructureofaneForm?
An eForm contains certain standardized features. Each eForm contains the form reference and the description as well as the particular section of the Companies Act or the relevant rules or regulations under which it is required to be submitted. It starts with the Corporate Identity Number (CIN), which works as a unique identifier of a company, in the case of an Indian Company and the Foreign Company Registration Number in the case of a Foreign Company that is required to be filledup. By entering the number, the company details to the extent these are available in static form in the database, are automatically filled in by usingtheprefillfunctionality. TheeFormcontainsanumberofmandatoryfieldswhicharerequiredtobefilledin. Certain other fields are nonmandatory in nature which may be filledin as may be relevantinanyparticularcase. AneFormcontainstooltipsforcontextsensitivehelp.

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An instruction kit is available for each eForm, which contains details of the instructionsforproperlyfillingtheeForm.

An eForm may be filled in either online or offline. Online filling implies that the eForm is filled while being still connected to MyMCA portal through the Internet. Offline filling denotes that the eForm is downloaded into the users computer and filledlaterwithoutbeingconnectedtotheInternet.

An eForm may require certain mandatory attachments to be filed along with it. Optional attachments may also be filed with an eForm. The list of such attachments isdisplayedintheeForm

Next to attachment, there is a declaration that is sought from the person filing the eForm to the effect that the information given in the eForm and the attachments is correctandcomplete.

Most of the eForms require the digital signature of the Managing Director or Director,ManagerorSecretaryofthecompanyforsuccessfulfiling/submission.

Further,thedigitalsignatureofathirdpartymayalsoberequiredincertaincases.In thecaseofaneFormforcreationormodificationofcharges,suchdigitalsignatureis alsorequiredfromtheBankorFinancialInstitution.

In certain cases, a certificate from the Chartered Accountant or Cost Accountant or Company Secretary in wholetime practice is also required to authenticate the particulars contained in the eForm. For example, this requirement is mandatory in thecaseofaneFormforcreationormodificationofcharges.

TherearebuiltinfacilitiestocheckthefilledineFormforrequisitevalidations,todo prescrutinyandtomodifytheeFormwhenthesameisrequiredtoberesubmitted.

WhentheSubmitbuttonispressed,theeFormgetsuploadedintotheMCAcentral documentrepository.

Thereafter, the requisite fees as applicable for the eForm should be paid either on lineoroffline.

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Time stamping of eForms from a trusted source provides evidence that the transactionhasoccurredataparticularpointoftime.

Once the eForm has been accepted and payment of fees has been acknowledged, a work item is created and assigned to the appropriate MCA employee based on pre definedassignmentrulesaspartofMCAbackofficeworkflowautomation.

In the case of an eForm, the authorized officer affixes his/her digital signature for registering/approving/rejectingthesame.

AftertheprocessingoftheeFormiscompleted,anacknowledgementemailissentto theuserregardingitsapproval/rejection.

F ilin g e F o rm
M C A W e b s it e M C A W e b s it e L o g in S e le c t e F o rm F ills e F o rm M a k e atta c hm e nt to e F o rm S ig n e F o r m a nd S ub m it it

D ig ita l S ig na ture V a lid a tio n

F ie ld /F o r m D a ta V a lid a tio n A uto m a te d P r e s c r utiny S e le c t P a y m e nt M e tho d

A d d itio na l R u le s

Us e r S ystem

O nline P a y m e nt

C ha lla n P a y m e nt

S e nd e F o rm fo r A p p r o va l

e F o r m s to re d s e c ur e ly u ntil B a nk c o nf ir m s r e c e ip t

E a c h tr a n sa c tio n u n iq u e ly id e n t if ie d b y a S e r v ic e R e q u e st N u m b e r ( S R N )

Figure 2: Flowchart of eFiling

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2.3 CategoriesofeForms
For the purpose of standardization and better understanding, the proposed eForms have beengroupedunderthefollowingbroadcategories:

Figure 3: Eform categories

2.3.1 CompanyRegistration
For the purpose of incorporation in India under the Companies Act, 1956, a company requires name approval from the RoCs by filing Form 1A. After getting the name approval, the promoter(s) has to apply for incorporation of the company through Form 1 and also notify the RoC regarding the situation of registered office through Form 18, and provide detailsoftheDirectorsappointmentthroughForm32.AfterprocessingallthreeeFormsi.e. 1,18and32,aCINisgeneratedforthecompany. Provisions of registration are also applicable in the case of a foreign company incorporated outside India and which plans to set up places of business in India. Every foreign company within 30 days of establishing business in India, has to deliver required documents with Form44toDelhiRoCforregistrationtobelegallyauthorizedtocarryonbusinessinIndia. CompanyregistrationservicesalsocoverregistrationofjointstockcompaniesunderPartIX oftheCompaniesAct,1956byalsofilingForm37and39. In addition, there are also requirements of filling forms with RoC in case of Public companiesregardingcommencementofbusiness.

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2.3.2 ComplianceRelatedFiling
All the statutory filing of eForms, whether annually or event based, is grouped under compliancerelatedfilingservices.Thefilingrequirementsincludethefollowing: (a) Annualreturnsbycompanieshavingsharecapital (b) Annualreturnsbycompaniesnothavingsharecapital (c) BalanceSheetandProfit&LossAccount (d) Returns of allotment including details of shares issued for consideration otherthancash (e) Returnofbuybackofsecurities (f) Return of deposits by the company which has accepted public deposits duringtheyear (g) ReturnofappointmentofManagingDirector,wholetimeDirector
(h) Noticeofappointmentofauditor.

(i) Statutoryreport
(j) Costauditreport

2.3.3 ChangeServices
ChangeservicescovermattersinrespectofIndiancompanies,especiallythosepertainingto any change in the capital structure, increase in authorised capital and increase in the number of members. In such cases, the prescribed form has to be filed with the RoCs. Foreign companies are required to intimate the RoC about the changes in the charter statutes or any instrument governing the company, changes in the registered office, principalplaceofbusinessorthepersonsappointedasDirectors,Secretariesandauthorised representatives. Change services also facilitate companies to notify RoC the change of situation of registered office of the company and change of Directors, Manager and Secretary.

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2.3.4 ChargeManagement
Companies are required to file particulars for registration of charge created or modified with the concerned RoC. The charge can be created on various types of assets, such as immovable properties, plant and machinery, fixed deposits or book debts. The charge can alsobecreatedeitheronentireseriesofdebenturesoronanyissueinaseries.Thechargeis createdonassetsofacompanyinfavouroflenders,suchasfinancialinstitutionsorbanks. Inthecaseofsatisfactionofcharge,aneFormhastobefiledwiththeRoC. It also includes filing of eForms for appointment and cessation of receiver and filing of accountsbyreceiver.

2.3.5 InvestorServices
MCA21 system accepts complaints filed against a company by an investor as part of investorservices.ThereisaspecificeFormforthispurpose. A separate eForm has to be filed for complaints with respect to each company. No digital signature is needed for filing this eForm. Also, no filing fee is required for submitting the eFormforcomplaints. Thenatureofcomplaintmayrelatetoanyofthefollowingaspects: (a) Shares/Dividend (b) Debentures/Bond (c) FixedDepositsnonreceiptofamount (d) Miscellaneousnonreceipt The investor will be in a position to view the latest status of the complaint by querying on theServiceRequestNumber(SRN)ofthecomplaint. Thelistofcomplaintstatusispresentedbelow: a) Underprocess(i.e.FollowupwithCompany) b) Waitingforinformation(i.e.WaitingforresponsefromComplainant) c) Forwarded(Forwardedtootherdepartments)

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d) Closed

2.3.6 ProvisionsRelatingtoManagerialPersonnel
MCA headquarters in Delhi deals with approvals relating to managerial personnel. This includesapplicationspertainingtothefollowing: (a) IncreaseinthenumberofDirectors (b) Appointment or reappointment of Managing Director (MD)\ Whole time Director (WTD)\Manager (c) Fixing\ increasing the remuneration or waiving off excess\overpayment to the concernedmanagingauthority (d) PaymentofcommissiontoDirectors (e) Seekopinionabouttheprofessionalqualificationofdirectors

(f) Modification of the terms and conditions for the appointment of Managing
Directors,WholetimeDirectorsandNonRotationalDirector

(g) Removedisqualificationofdirectors.Thisisanewformbeingproposed.

2.3.7 ApprovalServicesHeadQuarters
The MCA Headquarters located in Delhi handles all approvals relating to managerial personnel, managerial remuneration, annual accounts and other important aspects. ApprovalfromMCA(Headquarters)isrequiredinthefollowingcases: (a) Exemptionfromattachingannualaccountsofsubsidiary(s), (b) Exemptionorextensiontimeforrepaymentofdeposits (c) RecognitionasaNidhicompany (d) Appointmentofsolesellingagent (e) Appointmentofsolebuyingagent (f) Declarationofdividendoutofreserves (g) Exemptionfromprovidingdepreciation (h) Consentforholdingofficeorplaceofprofit

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(i) Providing loan or guarantee or security in connection with the loan to or by specifiedcategoryofpersons (j) ModificationoftheformandcontentofBalancesheetandprofitandlossaccount

(k) AppointmentofCostAuditor

2.3.8 ApprovalServicesRegionalDirector
TheapprovaloftheRegionalDirectorisrequiredinrespectofthefollowingmatters: (a) Issueoflicenceundersection25toanexistingcompany (b) Issueoflicenceundersection25toanewassociation (c) Approvalofcontractundersection297 (d) Rectificationofnameofcompany (e) Appointment/Removalofauditor

(f) Shifting of registered office of the company from the jurisdiction of one RoC to
anotherwithinthesameState (g) OpeningofnewbranchesbyaNidhiCompany

2.3.9 ApprovalServicesRoCs
RoCs are empowered to accord approval, or to give any direction in relation to the matters pertaining to the change of name of an existing company and the conversion of a public companytoprivatecompany.Inaddition,RoCapprovalisrequiredinfollowingcases: (a) ExtensionoftimeperiodforholdingAGM (b) HoldingAGMatplaceotherthanregisteredaddress (c) Declaringacompanyasdefunct. (d) Extensionoftheperiodofannualaccounts (e) Amalgamationofcompanies

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(f) Compoundingofoffences (g) Formsrelatingtowindingup

2.3.10 InformationalServices
Informational services cover those forms, which are to be filed with RoC for informational purposes,incompliancewiththeprovisionsoftheCompaniesAct. (a) Form 1AA regarding consent and withdrawal of consent of persons charged asofficersindefault (b) Declarationofsolvencyincasecompanydecidestobuybackitsshares (c) Form23resolutionsandagreements (d) Form23AAregardingplacewherebooksofaccountsarekept (e) Form35A,incasecompanydecidestotransferitssharestoanothercompany (f) Form21regardingorderreceivedfromCourtorCompanyLawBoard

2.4 DownloadingofBlankeForms
Only blank templates can be downloaded from the MyMCA portal. A user can either

downloadasingleeFormorcandownloadthemasagroup.

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Figure 4 : Downloaded eForm

2.5 WhatisPrefill?
Prefill is a functionality in an eForm that is used for filling automatically, the requisite data from the system without repeatedly entering the same. For example, by entering the CIN of the company, the name and registered office address of the company shall automatically be prefilledbythesystemwithoutanyfreshentry.

2.6 Whatisanattachment?
An attachment refers to a document that is sent as an enclosure with an eForm by means of an attached file. The objective of the attachment is to provide details relevant to the eForm forprocessing.Whilesomeattachmentsareoptionalsomearemandatoryinnature.

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TheattachmentstoeFormwillbeonlyinAdobePDFformatandMyMCAportalwillhavea facility to convert any document format to PDF format. MyMCA portal shall not be acceptingbigattachmentandtheuserisadvisedtokeeptheattachmentsizetominimum.

2.7 WhatisCheckForm?
By clicking Check Form, the user will be in a position to find out whether the mandatory fields in an eForm are duly filledin. For example if the user enters alphabets in Date of AppointmentofDirectorfield,he/shewillbeaskedtocorrecttheenteredinformation.

Figure 5: Check eForm

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2.8 WhatisPreScrutiny?
Prescrutiny is a functionality that is used for checking whether certain core aspects are properlyfilledintheeForm.TheuserhastomakethenecessaryattachmentsinPDFformat beforesubmittingtheeFormforprescrutiny.

Figure 6: Pre-scrutiny errors

2.9 WhatisModify?
Once the user has done Check Form, the form gets locked and it cannot be edited. If the user wishes to make any alterations, the form can be overwritten by clicking Modify button. If the user wants to modify the form after prescrutiny failure, the user can get the eForm andwhicheverfieldshavetobechangedonlythosemaybemodifiedbyusingtheModify button.

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Figure 7: Filled eForm

2.10 HowtoAffixDigitalSignature
Theprocessofaffixingdigitalsignatureisasfollows: (a) Userclickstheprovisionprovided(signatureaffixingicon)ontheeForm,againsthis role,todigitallysignit. (b) Utility to sign the eForm opens, where user selects the intended certificate to digitallysigntheeForm. (c) After selecting the certificate, utility digitally signs the eForm with the certificate, andthecertificateinformationgetsembeddedintheeForm.

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2.11 WhatisSubmit?
AneFormcanbesubmittedafterithasbeendigitallysigned. TheprocessofsubmissionofaneFormincaseofofflinefillingispresentedbelow: (a) UserlogsintoMCA21portalanduseseFormuploadservice (b) UserbrowsestheeFormandclicksonSubmitbutton

(c) Userwillbeshownerrors,ifany
(d) If eForm is successfully submitted, user will get confirmation message and will be ledtofeepaymentscreen The digital certificate is validated to ensure that the certificate has not expired and the current status of the same is valid and that the certificate has not been revoked or suspended.

Figure 8: Fee for Services

Theusercanselecteitherofflineoronlinemodeofpaymentformakingpayment.Chapter3 describesthepaymentprocessingindetail.

2.12 WhatisInstructionKit?
AnInstructionKitcontainsthedetailedinstructionsexplaininghowtofillaneForm.This will facilitate proper understanding of the eForm and filling of requisite details therein. An eFormcanbedownloadedeitherwithorwithouttheInstructionKit.

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2.13 AddendumtoeForm
Theusermayhavetosubmitsomeadditionalsupportingdocumentsthatarenotsubmitted duringtheeForm(application)filingbutarerequiredfortheprocessingoftheeForm.MCA may also ask the applicant to provide some additional documents in support of the eForm alreadyfiledsoastoexpeditetheprocessingofthesame. The users can initiate this on their own by checking the track transaction status on MyMCA portaloronbeingnotifiedbyMCAthroughemail.Paymentoffeesisnotrequiredforfiling anaddendum. The supporting documents that the applicant uploads, as an addendum, gets duly associatedwiththeeFormthatwassubmittedearlierwiththegivenSRN. Thenormalprocessoffilinganaddendumispresentedbelow: (a) TheapplicantentersSRNforwhichdocumentneedstobeattached (b) TheapplicantattachesrelevantdocumentandclicksSubmit. (c) The system verifies that the status of entered SRN is In Progress and the submitteddocumentgetsaccepted.

2.14 ResubmissionofaneForm
The facility to resubmit an eForm is given in case certain changes are to be made with respect to an eForm submitted earlier. This requires previous SRN but does not require payment of fees. All the documents that were uploaded at the time of submission of eForm shall again be uploaded during resubmission. On receipt of resubmitted documents, the earlierfileddocumentswillbedeletedfromMCAdocumentrepository. User cannot resubmit the form on his/her own. Only when the status of the transaction of aneFormissettoRequiredresubmissionattheinstanceofMCAauthorities,theusercan resubmitaneForm.

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However, if the user wants to submit revised filing, say the Annual Report, it will not be considered as resubmission but as fresh filing. In this case both the filing will be stored in theMCAdocumentrepository.

2.15 PhysicalSubmissionofCertainDocuments
In view of practical constraints, certain documents requiring stamp paper or stamp fees like stamped memorandum of association, declaration on stamp paper, order of Company Law Board/ Court will also be sent by the companies in the physical form to the RoCs. The user will be providing SRN while sending these forms/documents to MCA. This would ensure the authenticity and reliability of such key documents and enable the MCA authorities to furtheractuponthesame.

2.16 EmailCommunication
The important outcomes shall be communicated to the user through an email. For example, anemailissenttotheuserwhenthefeepaymentfortheeFormisnotmadebypaybydate mentioned in bank challan. Also when an eForm is accepted for processing, an acknowledgement mail is sent. Similarly when an eForm filed is approved/ rejected by the authorityconcerned,anemailissent.

2.17 MappingofeFormswithExistingForms
ThetableatAppendixBshowshowthereengineeredeFormsarelinkedtotheFormsbeing currentlyused.

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3 3 U at tu ur se re er es rA s Ad dm mi in Us ni is st tr ra at ti io on na an nd dO Ot th he er rf fe ea
This chapter deals with allotment of Director Identification Number (DIN), registration of users,digitalsignature,paymentprocessandinspectionofdocumentsbyusers.

3.1 DirectorIdentificationNumberDIN
An existing Director/ person intending to become a Director are required to make an application to MCA for allotment of a unique identification, namely, Director Identification Number(DIN).Itisintendedtobealifetimenumber. ThereisaneweForm,requiringpersonaldetailssuchasname,address,andemailIDofthe person making an application to be filled in. There is no fee for application for allotment of DIN. On submission of above eForm, applicant shall be allotted a provisional DIN. The applicantshallberequiredtotakeaprintoutofthesubmittedeFormandwillhavetoattach proofofidentity,proofofresidenceandphotograph.Theapplicantshallberequiredtosign thephysicalcopiesoftheformandgetthesedocumentsdulynotarised.Theapplicantshall be required to send these documents to a DIN processing desk, MCA. On receipt of these documents,theapplicationwillbescrutinisedatBackOfficeandonapproval,theDINshall become active. The outcome of application (approval/ rejection) shall be communicated to the user through email. Also the applicant can query the application status by quoting provisionalDINallottedatMyMCAportal. ThelistsofDINapplicationstatusareasfollows: (a) Provisional (b) DocumentsreceivedatDINprocessingdesk (c) Active (d) Rejected

28

3.2 RegistrationofUsers
AfirsttimeuserhastoregisterwithMCAtousetheservicesofferedbyMyMCAportal.For registration, he has to provide personal information and then choose user ID and password orenterhisdigitalcertificatedependingupontheusertypeselected. Every time the user accesses any service at MyMCA portal, he/she will be asked to login using the user ID and password/ digital certificate selected by him/her at the time of registration.

3.3 TypesofUsers
ThefollowingarethevarioustypesofusersofMyMCAportal: (a) AuthorisedSignatoryofBusiness (b) Professionals (c) IndividualUser (d) ExternalAgencyUser (e) PFO/TFOUser (f) PublicUser

3.4 DigitalSignature
A digital signature is the electronic signature duly issued by the Certifying Authority that showstheauthenticityofthepersonsigningthesame.Everyuserwhoisrequiredtosignan eForm for submission with MCA requires Digital Signature. The persons requiring Digital Signature includes the company representatives, professionals and others who are required toaffixdigitalsignaturesforsubmittinganeForm. For MCA21, the following four types of users are identified as users of Digital Signature Certificates(DSCs). (a) MCA(government)employees

29

(b) Professionals (Chartered Accountants, Company Secretaries, Cost accountants and Lawyers) who interact with MCA and companies in the context of the Companies Act. (c) AuthorizedSignatoriesandDirectorsofCompanies

(d) RepresentativesofBanksandFinancialInstitutions
TheindicativeprocessofissuanceofDSCbyregisteringonlineisasfollows (a) Applicant registers online as a new subscriber at CA website. As a part of registration he has to provide user id/password and email account and CA creates useraccount. (b) Applicant is directed to the Certificate Enrollment page and follows the enrollment procedure. (c) Applicant takes the printout of Certificate Enrolment Form and sends the required Certificate Validation documents to CA as per the checklist mentioned in the CertificateEnrollmentpages. (d) Applicant downloads the Certificate once the email notification on Certificate Issuance is received. The procedure for downloading the Certificate is specified in theemail.

DigitalSignatureCertificatesareusedinMCA21intermsofthefollowing: (a) Signing of eForms and Documents: Digital Signature Certificates are used in eForms to ensure the signatory authentication and data authentication. The eForms and documents shall be digitally signed during submission of requests by the users (Directors, Professionals). Whenever a request for a service is approved and the workflow is completed, the employee of MCA shall digitally sign the eForm as a proof of having processed/ approved the request in recognition of delivery of service. (b) Secure Login: MCA employees, Directors and Professionals shall login to the MCA portal using Digital Signature Certificates instead of a password. Digital Signature
30

CertificatebasedsolutionprovidesamuchsecurewayofloginovernormaluserID/ passwordmethod. The person requiring Digital Signature Certificate can approach any of the Certifying Authorities mentioned in Appendix C for issuance of Digital Signature Certificate. It is normally required to get a Digital Signature Certificate renewed every one or two year. There are charges associated with issuance and renewal of Digital Signature Certificate and thesechargesvaryfromoneCertifyingAuthoritytoother.

3.5 FeesandPaymentMechanism
The amount of fee depends on many parameters like type of service requested, authorized capital of the company and the stipulated rules for fee calculation. Belated filing entails additionalfeesasperapplicablerules. Services for which fees are chargeable can broadly be categorized under following four categories: FilingofeForms/applications Inspectionofpublicdocumentsonlineonportal Requestingcertifiedcopyorextractofapublicdocument Transferdeedendorsement

Systemcalculatesthefeeanditisdisplayedtotheuserdetailingtheservicessought.Incase userhastomaketheadditionalpaymentasadvisedbyMCA/CompanyLawBoard,theuser enterstheamountoffeetobepaidtoMCA.

31

3.6 PaymentOptions
Payment of fees can be made by user either offline or online depending upon his convenience. Thefollowingpaymentoptionsareavailabletotheuserforselection: CreditCard. InternetBanking Challan

Figure 9: Payment Options

3.6.1 OfflineMethod
User can make the payment offline by taking the printout of prefilled challan generated by MCA21systemandwalkingintoanyoftheauthorizedbankbranchestomakethepayment through traditional modes of payment (Cash / DD / Local Cheque). The user will look for bank branches most convenient to him/her as given in Appendix D. The address of the bankbranchesacceptingpaymentonbehalfofMCAshallbeavailableonMyMCAportal.

3.6.1.1 ChallanPaymentProcess
Thebankchallanpaymentprocessisasfollows: (a) Userselectsthechallanmodeofpayment. (b) SRN is generated and the user is shown the amount and date by which he canmakethepayment.

32

For example, consider a case of filing of Form 32 for appointment of Director. If the date of appointment is Nov 1, 2005 and the user submits the form at MyMCA portal on Nov 10, 2005thefeeamountwillbenormalfeeandpaybydatewillbeNov17. However, if the user submits the form at MyMCA portal on Nov 26, 2005, the fee amount willbenormalfeeandpaybydatewillbeNov30,2005. IftheusersubmitstheformatMyMCAportalonDec1,2005,thefeeamountwillbenormal fee and additional fee for onemonth delay in payment and the pay by date will be Dec 8, 2005. If the user does not make the payment in bank branch by pay by date, the submission of formontheportalshallberegardedasincomplete.Theapplicantwill besentanemailthat hisformcannotberegardedasfiledduetononpaymentoffee. Systemgeneratesthechallanwiththefollowingfieldsprefilled:

Challannumber(SRN) Datechallan Expirydate(paybydate) Nameanddesignationofuserbywhomchallanistendered Name and address of the entity on whose behalf payment is made (company name andaddress)

Particularsoftheremittance Totalamount Headofaccount

3.6.2 OnlineMethod
Electronic payments through Internet can be made either by credit card or by Internet bankingfacility.

33

3.6.2.1 CreditCardPaymentProcess
Thecreditcardpaymentprocessisasfollows: Theuserselectscreditcardoptionforpayment MCA21systemprovidesSRNandamounttothirdparty(paymentgateway) Userisredirectedtothirdpartyprovidinginternetpaymentgatewayservices. Theuserenterscardinformation(cardnumber,expirydateetc.)asrequestedby thepaymentgatewayservertoprocessthepayment Onsuccess,followingpaymentauthorizationinformationisprovidedbythe paymentgatewaySRN,dateandtimeoftransaction,amountpaid, Authorization/ReferenceID(generatedbypaymentgateway),Credit Authorizationreference(VISA,MASTERCARDetc.)

ThepaymentstatusisupdatedasPaidforthecorrespondingSRN Incaseoffailureinpayment(duetoincorrectcardnumber,cardexpirationetc.), userisdisplayedtheerrorpagewithappropriateerrormessage(ifreceivedfrom paymentgateway)alongwithpaymentoptionstorestartthepaymentprocess

3.6.2.2 InternetBankingPaymentProcess
Payments through Internet banking facility provided by designated banks namely, HDFC Bank, ICICI Bank, Indian Bank, Punjab National Bank and State Bank of India. The Internet bankingpaymentprocessisasfollows: MCA21 system redirects the user to the banks Internet banking portal URL (as provided by the banking portal beforehand) and passes the necessary information suchasSRNandamount User interacts with the bank portal and provides relevant information for payment processing After the payment processing is done, the response is sent by the banks Internet bankingportaltoMyMCAportal

34

On success, following payment authorization information is provided by bank portal: SRN, date and time of transaction, Amount paid and

Authorization/ReferenceID(generatedbybanksportal)MyMCAportal.

Payment authorization information as received is updated in the database and the paymentstatusisupdatedasPaidforthecorrespondingSRN

Internet banking service is not provided by some of the banks, 24 hours, and 7 days in a week. In case the user opts for Internet bankingoption for payment, when the service is not online,requestforpaymentwillbeacceptedbythebankportaltobeprocessedoffline.

Figure 10: Payment Acknowledgment

3.7 SearchandOtherFacilities
Thefollowingsearchfacilitiesareavailabletolocatetherequisiteinformation: Searchforviewingpublicdocument Searchforgettingcertifiedcopy FindingtheCorporateIdentityNumber(CIN)

35

Checkingcompanyname

The facility for finding name availability (including similar phonetic equivalent) has been provided.

Figure 11: Services Provided

3.8 HowtoSearchPublicDocument?
Public documents are those documents that are available for viewing, by anyone, on payment of requisite fees. Users may need to see public documents of any company registered with MCA for various purposes. Similarly, banks and financial institutions may alsoneedtoviewthesedocumentswhilesanctioningloan. Thefollowingarethecategoriesofpublicdocument: 1. Incorporationdocuments 2. Chargedocuments 3. Annualreturnsandbalancesheet 4. Changeindirectors
5.

Otherdocuments

36

3.9 HowtoRequestaCertifiedCopyofaDocument?
The user selects one or more document(s) for viewing and clicks the Get Certified Copy button. User has the option to choose more than one document at a time. This is a paid service. User will have the facility to add the documents to his cart and make the payment collectively. The User has the option to mention the number of pages in the document for whichhewantsacertifiedcopyaswellasthenumberofcopies. OncetherequestreachestothependingworklistoftheconcernedMCAofficial,theofficial will take the printouts of the documents and sign it with seal and deliver to the requester. Thecertifiedcopywillbedeliveredinphysicalform.

3.10 HowtofindCINfromRegistrationNumber/Name?
The existing company registration numbers currently in use are unique within a given RoC office, but it is not so across various RoC offices in the country. The MyMCA portal will display the CIN of a company when the company registration number or name is entered along with the relevant RoC code. Since the company registration number is not unique on an all India basis, the RoC code should also be keyed in by the user to provide the exact CIN. The name or CIN of the company may change over a period of time. System only displays thecurrentnameandCIN. In case of change of CIN, the user is required to enter previous (inactive) CIN and the systemdisplayscorrespondingactiveCIN. In case of change of name, the user is required to enter old name and the system displays correspondingcurrentname. Thisfacilitycanbeusedwithoutloggingintothesystem.

37

3.11 EnquiringofFeePayable
MyMCAportalusercanenquirethefeedetailsforvariousservicesthatchargeafeetouser. Thepurposeistoprovidetheuserwithfeedetailsforaparticularservice. Theusercanenquirethefeedetailsforthefollowingservices:

FilingofeForms Viewingpublicdocuments Gettingcertifiedcopiesofpublicdocuments Gettingendorsementonsharetransferdeeds

3.12 StatusMonitoring
MyMCAportalenablesclosemonitoringofthestatusofanytransactionbyauser.

3.12.1 ViewingofTransactionStatus
Once the transaction is performed, the user can check the status of that transaction from his account in the MyMCA portal at any time by entering SRN. Users associated with a company (company users as wells as professional users) can check status of all the transactionsperformedfortheircompany. Anindividualusercanonlycheckthestatusofthetransactionsperformedbyhim/her. Thelistofdifferenttransactionstatusispresentedbelow: (a) Waitingforpayment (b) Transactioncancelledpaymentnotreceived (c) Workinprogress (d) Waitingforuserinformation (e) Approval (f) Requiredresubmission

(g) Rejected

38

The submitted form is accepted for processing once the payment has been confirmed. The statusfrom(c)to(g)providesoutcome/statusofsubmittedeFormtotheuser.

Figure 12: Track Transaction Status

3.12.2 ViewingofPaymentStatus
Status of payment done by user can be checked from the MyMCA portal with the help of SRN. Thelistofpaymentstatusesisshownbelow: (a) Paid (b) Waitingforpayment (c) TransactioncancelledPaymentnotreceived Status (b) and (c) above are applicable in the case of offline payment through bank challan mode.

39

Appendix A. LIST OF PHYSICAL FRONT OFFICES

1 2 3 4 5 6. 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

CitieswhereROCofficesexist
NorthernRegion Delhi(ShowcasePFO) Haryana Kanpur Jalandhar Jaipur Jammu EasternRegion Kolkata(ShowcasePFO) Cuttack Shillong Patna WesternRegion Mumbai(ShowcasePFO) Mumbai Ahmedabad Pune Gwalior Goa SouthernRegion Chennai(ShowcasePFO) Coimbatore Ernakulam Hyderabad Pondicherry Bangalore SpecialEconomicZones(SEZ) IndoreSEZ(M.P) KandlaSEZ(Gujarat) SEEPZ(Maharashtra) FaltaSEZ(W.Bengal) NoidaSEZ(U.P) ChennaiSEZ(T.N) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 No.ofFOs 1 1 1 1 1 1

40

29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53

CochinSEZ(Kerala) Vizagapattinam(A.P) OtherImportantCities(wheretherearenoROCoffices) Chandigarh Thiruvananthapuram(Kerala) Indore(M.P) Guwahati(Assam) Dehradun(Uttaranchal) Ranchi(Jharkhand) Raipur(Chattisgarh) PortBlair(A&Nisland) Srinagar(J&K) Bhubaneswar(Orissa) Nagpur(Maharashtra) Baroda(Gujarat) Jodhpur(Rajasthan) Siliguri(W.Bengal) Itanagar(ArunachalPradesh) Shimla(HimachalPradesh) Aizawal(Mizoram) Imphal(Manipur) Dimapur(Nagaland) Agartala(Tripura) Lakshadweep Daman&Diu Dadra&NagarHaveli

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

TemporaryFrontOffices: 1 2 3 4 Delhi Kolkata Mumbai Chennai No.ofTFOs 1 1 1 1

41

Appendix B. LIST OF RE-ENGINEERED EFORMS

S.No.

eFormNo.

Details

Existing No.

Form Category

Form1

Application and declaration for Form1 incorporationofacompany

Company Registration Company Registration/ Change services

2 Application form for Form1A availabilityorchangeofname

Form1A 3

Form1AA 4

Particulars of person(s) or Informational director(s) or charged or services specified for the purpose of Form1AA,1AC clause(f)or(g)ofsection5 Application for confirmation by Regional Director for change of registered office of the company within the state from the jurisdiction of one Registrar to the jurisdiction of another Form1AD Registrar Application for approval of the Central Government for change of name or conversion of a public company into a private company Returnofallotment Form 1B (For Conversion of public company to private company) Form2 Approval services Regional Director

Form1AD 5

Form1B 6 Form2 7

Approval services Registrar of companies/ Change services Compliance relatedfiling Compliance relatedfiling

Form3 8

Particulars of contract relating to shares allotted as fully or partly paidup otherwise than Form3 incash Statement of amount or rate percent of the commission payable in respect of shares or debentures and the number of shares or debentures for which Form4

Compliance relatedfiling

Form4

42

persons have agreed for a commission to subscribe for absolutelyorconditionally 9 Form4C 10 Return in respect of buy back of securities Form4C Notice of consolidation, division, etc. or increase in share capital or increase in Form5 numberofmembers Compliance relatedfiling Change services

Form5 11

Form8 12 Form10 13 Form15 14 Form17 15

Particulars for creation or Charge modification of charges (other management than those related to Form 8, 13, 55, 56,59 debentures) Particulars for registration of Form 10, 13, 57, Charge chargesfordebentures 59 management Appointment or cessation of receiverormanager Form15,16,13 Particulars for satisfaction of charges Form17,13,60 Charge management Charge management Company Registration/ Change services Company Registration

Form18 16

Notice of situation or change of Form18 situationofregisteredoffice Declaration of compliance with the provisions of section 149(1)(a), (b) and (c) of the Form19 CompaniesAct,1956 Declaration of compliance with the provisions of section 149(2)(b) of the Companies Form20 Act,1956 Declaration of compliance with the provisions of section Form20A 149(2A)orofsection149(2B)

Form19 17 Form20

Company Registration

18 Form20A 19

Company Registration Compliance relatedfiling

Form 20B [Refer Section 159 of Form for filing annual return of the Companies a company having a share None Act,1956] capital Form21 Notice of the court or the companylawboardorder Form21

20

Informational services

43

21 Form21A 22 Form22 23 Form22B 24 Form23 25 Form23AA 26

Particulars of annual return for the company not having share Form21A capital StatutoryReport Form22

Compliance relatedfiling Compliance relatedfiling Informational services Informational services Informational services Approval services Head Quarters Approval services Head Quarters Approval services Head Quarters Compliance relatedfiling

Form of return to be filed with theRegistrar None Registration of resolution(s) and agreement(s) Form23 Notice of address at which booksofaccountaremaintained Form23AA Application to Central Government for modification in the matters to be stated in the companys balance sheet or None profitandlossaccount Application for exemption from attachingtheannualaccountsof None thesubsidiarycompanies Application to Central Government for not providing None depreciation Form for filing balance sheet, profit and loss account and other documents with the None Registrar Information Registrar by auditor to Form23B

Form23AAA 27

Form23AAB 28

Form23AAC 29

Form23AC 30 31 Form23B

Compliance relatedfiling Approval services Head Quarters Provisions relating to managerial personnel Approval services

Form23C 32

Form of application to the Central Government for Form23C appointmentofcostauditor Form of application to the Central Government for increase in the number of Form24 directorsofthecompany Form for filing application to Central Government (Regional Form24A

Form24 33 Form24A

44

Director) 34 Form for filing application for giving loan, providing security or guarantee in connection with None aloan Form of application to the Central Government for obtaining prior consent for holding of any office or place of profitinthecompanybycertain persons Form24B Form of application to the Central Government for approval of appointment and remuneration or increase in remuneration or waiver for excess or over payment to managing or wholetime director(s)ormanager Form25A,26 Form of application to the Central Government for approval to amendment of provisions relating to managing, wholetime or non Form25B rotationaldirectors Return of appointment of managing director or whole Form25C timedirectorormanager Particulars of appointment of managing director, directors, manager and secretary and the changes among them or consent of candidate to act as a managingdirectorordirectoror manager or secretary of a company and/ or undertaking to take and pay for qualification Form32,29 shares

Regional Director Approval services Head Quarters Approval services Head Quarters

Form24AB 35

Form24B 36

Provisions relating to managerial personnel

Form25A 37

Provisions relating to managerial personnel

Form25B 38 Form25C 39

Compliance relatedfiling Company Registration/ Change services

Form32 40

Form 32 Particulars of appointment of Addendum managing director, directors, None

Company Registration/

45

manager and secretary and the changes among them or consent of candidate to act as a managingdirectorordirectoror manager or secretary of a company and/ or undertaking to take and pay for qualification sharesaddendumtoForm32. 41 Information to be furnished in relation to any offer of a scheme or contract involving the transfer of shares or any class of shares in the transferor Form35A companytothetransferee Receivers or managers abstract ofreceiptandpayments Form36 Application by an existing joint stockcompanyorbyanexisting company (not being a joint stock company) for registration as a public limited or private limited or an unlimited Form37,38 company

Change services

Informational services

Form35A 42 Form36 43

Charge Management Company Registration

Form37 44 Form39 45 Form44 46

Registration of an existing Form 39, 40, 41, Company companyasalimitedcompany 42 Registration Documents registration company delivered for by a foreign Form44 Change services Company Registration

Form49 47

Return of alteration in the charter, statute or memorandum and articles of association, address of the registered or principal office and directors and secretary of a Form49 foreigncompany Notice of (A) alteration in names and addresses of persons resident in India authorized to accept service on behalf of a foreign company (B) alteration in the address of principal place Form52

Change services

Form52

46

of business in India of a foreign company (C) list of places of business established by a foreign company (D) cessation to have a place of business in India 48 Form for filing an application None withRegistrarofCompanies Approval services Registrar of companies

Form61 49

Form62 50

Form 4A, Compliance Return of relatedfiling Deposits, Liquidation forms (Voluntary), Form for submission of Compliance documentswiththeRegistrar Certificateform Approval services Head Quarters Approval services Regional Director Approval services Head Quarters

Form63 51

Form for filing application for None declarationasnidhicompany Form for filing application for opening branch(s) by a nidhi None company Form for filing application or Application as documents with Central prescribed Government under Companies (Application for Extension of Time or Exemption under Sub section (8) of Section 58A) Rules, 1979. For other application None

Form64 52

Form65

47

53

Form II [Pursuant to Rule 2 of the Companies (Appointment of Sole Agents) Rules,1975]

Form of application for approval of the Central Government for the appointment of sole buying agentbyacompany

Form II [Pursuant to Rule 2 of the Companies (Appointment of Sole Agents) Rules

Approval services Head Quarters

54

Form DDB [Pursuant to section 274(1)(g) read with rule 5 of Companies (Disqualification of Directors under section 274(1)(g) of the Companies Act, 1956) Rules, 2001] Returnbyapubliccompany Form I [Pursuant to Rule 2 of the Companies (Appointment of Sole Agents) Rules,1975]

Form DDB Compliance [Pursuant to relatedfiling section 274(1)(g) read with rule 5 of Companies (Disqualification of Directors under section 274(1)(g) of the Companies Act, 1956) Rules, 2001] Form I [Pursuant to Rule 2 of the Companies (Appointment of Sole Agents) Rules Approval services Head Quarters

55

Form of application for approval of the Central Government for the appointment of sole selling agentsbythecompany

56

Form DDC [Pursuant to section 274 read with Companies (Disqualification of Directors under section 274(1)(g) of the Companies Act, 1956) Rules, Form of application for removal ofdisqualificationofdirectors 2001] None Form of application for Part II Form Form to [Pursuant to the approval for declaration of [Pursuant dividendoutofreserves section 159 of Companies the Companies (Declaration of Act, 1956 and Dividend out of

Provisions relating to managerial personnel

57

Approval services Head Quarters

48

Reserves) Rules, 1975]

rule 3 of Application of section 159 to Foreign Companies Rules,1975] Part II Form Compliance [Pursuant to relatedfiling section 159 of the Companies Act, 1956 and rule 3 of Application of section 159 to Foreign Companies Rules,1975] Form [Pursuant Rule 3 Investor Education and Protection Fund (Awareness and Protection of Investors)Rules Compliance 1 relatedfiling to of

58

Form [Pursuant to section 159 of the Companies Act, 1956 and rule 3 of Application of section 159 to Form of annual return of a Foreign Companies foreign company having a share capital Rules,1975] Form 1 [Pursuant to Rule 3 of Investor Education and Protection Fund (Awareness and Protection of Statement of amounts credited Investors)Rules, to investor education and 2001] protectionfund

59

60

Form [Pursuant to section 233B(4), 600(3)(b) of the Companies Act, 1956 and rule 2(c) and rule 4 of the Cost Form for filing cost audit report Audit (Report) and other documents with the Cost Report Rules,2001] CentralGovernment Investor ComplaintForm InvestorComplaintForm None

Compliance relatedfiling

Audit Investor services

61

49

Appendix C. LIST OF CERTIFYING AUTHORITIES

1.TataConsultancyServicesLtd. www.tcsca.tcs.co.in TataConsultancyServicesLtd. 11thFloor,AirIndiaBuilding, NarimanPoint, Mumbai400021 2.NationalInformaticsCentre www.nic.in ABlockCGOComplex, LodhiRoad, NewDelhi110003 3.InstituteforDevelopment&ResearchinBankingTechnology(IDRBT) idrbtca.org.in IDRBT,CastleHills,RoadNo.1, MasabTank,Hyderabad, AndhraPradesh500057(India) 4.MTNL www.mtnltrustline.com 3rdFloor,MahanagarDoorsancharSadan, 9,CGOComplex,LodiRoad NewDelhi110003 5.Customs&CentralExcise icert.gov.in 5thFloor HotelSamrat,KautilyaMarg, ChanakyaPuri, NewDelhi110021 6. n)CodeSolutionsLtd.,(AdivisionofGujaratNarmadaValleyFertilisers CompanyLtd.) www.gnvfc.com

50

(n)CodeSolutions,(AdivisionofGujaratNarmadaValleyFertilisersCompanyLtd.) Ahmedabad380054, Gujarat. 7.Safescrypt www.safescrypt.com SafescryptLtd. IIFloor,TidelPark 4CanalBankRoadTaramani, Chennai600113

51

Appendix D. LIST OF BANKS IDENTIFIED (INCLUDING SEZ BRANCHES)

(TotalBranches200) 1.DELHI(22) Sr No. ICICI:01 HDFC No.ofBranches:03 STATEBANKOFINDIA (SBI) No.ofBranches:04 NameoftheBank Name&BranchCodeNo. BSRCodeNo. (allocatedby RBI) PUNJABNATIONAL BANK(PNB) No.ofBranches:14 PNB,ECEHouse,N.D.(FocalPoint)(Br. D.No.1120) NewDelhi,N46,ConnaughtCircus(Br. D.No.1846) NewDelhi,LodhiRoad(Br.D.No.128) NewDelhi,SansadMarg(Parl.St)(Br.D.No.153) NewDelhi,Naraina(Br.D.No.627) NewDelhi,TolstoyHouse(Br.D.No.3097) NewDelhi,NehruPlace(Br.D.No.1529) NewDelhi,GurdwaraRd.,KarolBagh.(Br. D.No.120) NewDelhi,RajendraPlace(Br.D.No.1522) Delhi,OkhlaIndl.Estate,Delhi(Br.D.No.602) Delhi,PreetVihar(Br.D.No.1399) NewDelhi,74Janpath(Br.D.No.131) Delhi,DaryaGanj(Br.D.No.117) Delhi,KamlaNagar(Br.D.No.154) NewDelhiMainBranch,ParliamentStreetNo. 0691(FocalPointLink) I.P.Estate,NewDelhi,No.1187 NehruPlaceNo.4688 NirmanBhavanNo.0583 K.G.Marg,ConnaughtPlace,N.D.(FocalPoint) NewDelhiAvantikaTower,LocalShopping CentreSaket. CommunityCentreNewFriendsColonyN.Delhi 65 NewDelhi,ConnaughtPlace,1stFlr9A,Phelps Bldg.,(FocalPoint) 2.HARYANA(06) 0302962 0302431 0300272 0300489 0300276 0303385 0301410 0300264 0301261 0300281 0302056 0300266 0300242 0300245 0000691 0001187 0004688 0000583 0510005 0510054 0510096 6390009

52

Sr. No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

PUNJABNATIONAL BANK(PNB)

NITFaridabad(Br.D.No.167) AmbalaCantt,(Br.D.No.14) PanipatGTRoad,(Br.D.No.377) RohtakCivilLines,(Br.D.No.838) HissarMain,(BrD.No.203) GurgaonDLFPhaseI(BrD.No.0188) 3.JAMMU&KASHMIR(03)

0300465 0300432 0300445 0300454 0300471 0300463

Sr No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

PUNJABNATIONAL BANK(PNB) HDFC

Srinagar,Amirakadal(Br.D.No.2432) JammuTawi,ShalimarRd.(Br.D.No.223) JammuMainBr. 4.RAJASTHAN(08)

0300489 0300500 appliedfor

Sr No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI)

Jaipur,NehruPlace,MJRoad,(Br.D.No.4064) Jodhpur0659 Jaipur,0656 Ajmer,PBNo4,0603 JaipurD54SidhiVinayak,AshokMarg Jodhpur,ChopasaniRd Udaipur,Madhubani Kota,JhalawalRoad 5.UTTARPRADESH(11)

0304017 0000659 0000656 0000603 0510055 0510144 6390047 6390385

HDFC ICICI

Sr. No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby

53

RBI) HDFC STATEBANKOFINDIA (SBI) PUNJABNATIONAL BANK(PNB) NoidaSector27(Br.D.No.2726) Kanpur,SwaroopNagar(Br.D.No.727) Allahabad,CivilLines(Br.D.No.12) Agra,DaresiNo.2,D.No.4(Br.D.No.4) Meerut,Kesargang(Br.D.No.0319) Ghaziabad,GTRoad(Br.D.No.0180) NoidaSPECIALECONOMICZONE Varanasi0201 Lucknow0125 Varanasi,Kubercomplex,RathyatraCrossing Noida,Sector18 6.UTTARANCHAL(03) Sr. No. PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI) HDFC Dehradun,ClockTower (PaltanBazar)(Br.D.No.3713) Dehradun0630 Dehradun,RajpurRd. 0000630 0510224 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 03003272 0301473 0300092 0300104 0300141 0300168 0300171 0009837 0000201 0000125 0510217 0510089

54

7.PUNJAB(06) Sr. No. ICICI PUNJABNATIONAL BANK(PNB) HDFC Jalandhar,CivilLines(Br.D.No.235) Amritsar,39TheMall Bhatinda,3027BGuruKashiMarg,NearBus Stand Mohali,SCF19Phase7SASNgr,DistRopar Ludhiana,FerozeGandhiMarket Patiala,ChottiBaradari 8.HIMACHALPRADESH(01) Sr. No. STATEBANKOFINDIA (SBI) Shimla,0718 9.CHANDIGARH(03) Sr. No. PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI) ICICI Chandigarh,Sector17B(Br.D.No.87) ChandigarhIndl.Estate1508 Chandigarh,Sector9C 10.TAMILNADU(22) Sr. No. PUNJABNATIONAL BANK(PNB) Chennai,RajajiSalai,(FocalPoint)(Br.D.No.305) MountRoad,Annasalai,Chennai(Br.D.No.306) Coimbatore,(BranchD.No.98) NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300852 0300735 0300756 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300483 0001508 6390014 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0000718 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300384 0510177 0510184 0510094 6390019 6390366

55

STATEBANKOFINDIA (SBI)

FocalPointLinkBr,Chennai,267A,Royapettah HighRd.4310 Nungambakkam,Chennai,1176 Chennai,MainBr Tirupur,0935

0004310 0001176 0000800 0000935 6390011 6390205 6390125 6390018 0261174 0260565 0261039 0260078 0260106 0260232 0260255 0260243 0260180 0260354 0261468

ICICI

Chennai,NungambakkamHighRoad(Focal Point) NeyveliTownship,Neyveli3 Trichy,WestBoulewardRoad Coimbatore

IndianBank

MADRASSpecialEconomicZone(SEZ) ChennaiSterlingRd.(Nodal/FocalBranch) ChennaiAmbathur ChennaiGuindy ChennaiTambaramEast MaduraiMain TirunalveliJunction Virudanagar TiruchirapalliMain Udhagamandalam TrichyRoadBranch,Coimbatore 11.ANDHRAPRADESH(06)

Sr. No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI)

Hyderabad,BankSreet (BranchD.No.207) VishakhapatnamSPECIALECONOMICZONE (SEZ) VishakhapatnamMainBr Vijayawada

0300712 0004346 0000952 0000948 6390010 0260049

ICICI IndianBank

HyderabadKhairatabad Guntur 12.PONDICHERRY(02)

Sr.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo

56

No. PUNJABNATIONAL BANK(PNB) ICICI Pondicherry,(BranchDNo.2928) ChettyStreetPondicherry 13.KARNATAKA(07) Sr. No. 14.KERALA(07) Sr. No. ICICI IndianBank PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI) Ernakulam(BranchD.No1701) CochinSPECIALECONOMICZONE(SEZ) Branch Kottayam,1891 Calicut,0861 Thrissur,0940 Thiruvananthapuram Palakkad,0276 NameoftheBank Name&BranchCodeNo. PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI) ICICI IndianBank Bangalore,BangaloreCity (BranchD.No.41) BangaloreIFB MysoreMain Mangalore Hubli Raichur Bellary NameoftheBank Name&BranchCodeNo.

(allocatedby RBI) 0301423 6390175

BSRCodeNo (allocatedby RBI) 0300851 0009077 6390333 0260071 0260671 0260573 0260069

BSRCodeNo (allocatedby RBI) 0301172 0009485 0001891 0000861 0000940 6390356 0260276

57

15.MAHARASTRA(40) Sr. No. STATEBANKOFINDIA (SBI) PUNJABNATIONAL BANK(PNB) PNBHs,Mumbai(FocalPoint)(BranchDNo.62) MumbaiSamacharMarg(Br.D.No.1955) MumbaiBradyHs,NarimanPoint(BranchD.No. 3731) DadarN.C.KelkarRoad,(Br.D.No.59) MumbaiMain(IlacoHouse)(Br.D.No61) Nagpur,Kingsway(Br.D.No.354) ThaneUlhasnagarII(Br.D.No.461) Aurangapura,Aurangabad,(Br.D.No.981 PuneKothrud(Br.D.No.3974) SEEPZSPECIALECONOMICZONE(SEZ) Mumbai,SafedPulBranch,AnuradhaIndustries Compound,KurlaAndheriRd,(FocalPointLink Br) MaladWest0552 FortMarket5347 Churchgate1821 Aurangabad1716 Nagpur0432 WagleIndustrialEstateThane1053 Ghatkopar(East)MGRd,0516 Thane,Naupada,GohaleRd.5354 Kolhapur(DassaroChowk)0413 HDFC MumbaiFort,ManeckjiWadiaBldg,Nanik MotwaniMarg,(FocalPoint) MumbaiBackbayReclamation ThaneTalaoPali JalgaonDSPChowk Nagpur,ShankarNgrSquare MumbaiColaba,LindenHs,MahakaviBhushan Marg,BehindTajMahalHotel Mumbai,SandozHs,Dr.AnnieB.Rd,Worli NarimanHs.101/104TulsianiChambers,Free Press,NarimanPt. NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300617 0302439 0303274 0300621 0300631 0300649 0300637 0301338 0303938 0003473 0008770

0000552 0005347 0001821 0001716 0000432 0001053 0000516 0005354 0000413 0510062 appliedfor 0510149 0510169 0510110 0510080 0510001 0510002

58

1 ICICI

Mumbai,ElDorado,NarayanD.MrgOpp.VS Marg,Prabhadevi Aurangabad,ShivaniChambers,JainaRoad Nasik,Vasthushri,GangapurCollegeLinkRd, Vashi,HDFCAnnexe,Sector17 Dadar,ImperialMahal,Dr.B.A.Rd KhodadadCircle, PuneFergussonCollegeRoad Ahmednagar,STStandRoad Kolhapur,TaraBaiPark Mumbai,NarimanPoint,215FreePress House,NarimanPoint(FocalPoint) Powai MulandWest SolapurGulmoharComplex

0510011 0510125 0510105 Appliedfor 0510087 0510086 0510181 0510156 6390005 6390020 6390243 6390376

59

16.GUJARAT(09) Sr. No. ICICI STATEBANKOFINDIA (SBI) HDFC PUNJABNATIONAL BANK(PNB) Ahmedabad,MaskotiMarket (Br.D.No.5) Gandhinagar(Br.D.No.1913) VadodaraFatehganj,(Br.D.No.3405) KandlaSPECIALECONOMICZONE(SEZ) AhmedabadCommercialBranch6926 AhmedabadNavrangpura Surat,DamasRd,AthwaLines AhmedabadJMCHouse,Ambawadi Vadodara,Alokpuri,Baroda 17.DADAR&NAGARHAVELI(02) Sr. No. STATEBANKOFINDIA (SBI) HDFC Silvassa6586 Silvassa,VapiSilvassaRoad 18.MADHYAPRADESH(06) Sr. No. PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI) HDFC Indore,SitalaMataBazar(Br.D.No.212) GwaliorNayaBazar(BrDno290) MainBranchBhopal MainBranch,Jabalpur,0390 Bhopal,E1/57,AreraColony Indore,U.VHouse,SouthTukoganj9/1A 19.CHATTISGARH(02) NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300685 0300698 0001308 0000390 0510058 0510037 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0006586 0510090 0301490 0300590 0002657 0006926 0510007 0510104 6390030 6390006 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300600

60

 Sr. No. HDFC ICICI Raipur,Chattisgarh Bhillai,Supela 20.GOA(03) Sr. No. PUNJABNATIONAL BANK(PNB) HDFC Goa,Panaji(Br.D.No.2923) VascoDeGamaGoaSwatantraPeth 21.DAMAN&DIU(01) Sr. No. HDFC Daman,TinBatti,NaniDaman NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0510131 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0301369 0510107 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0510176 6390386

61

 22.WESTBENGAL(14) Sr. No. STATEBANKOFINDIA (SBI) HDFC PUNJABNATIONAL BANK(PNB) KolkataBrabourneRoad,(FocalPoint)(Br.D.No. 100) AliporeChetla,Kolkatta(Br.D.No.1412) FALTASPECIALECONOMICZONE KolkataMainBranch0001(FocalPointLink) Kolkata,StephenHouse,(FocalPoint) Siliguri,3,RamaKrishnaSamitiBuilding PariTarkiSerokiRoad Durgapur,Distt.Burdwan,Brachcode234 BA3,Sector1,SaltLake,Kolkata 63/2,Dr.S.P.MukherjeeRd,DumDum,Kolkata 55/1,BhupendraBoseAvenue,NearShyambazar, MetroStation,Kolkata 493/C/A,G.T.Road(S),Howrah,Kolkata ShreeArcade,IstFlr,2JogendraKavirajRow, Burrabazar,Kolkata Dr.U.N.BrahmachariStreet,ConstantiaComplex, Kolkata 174A,BlockG,NewAlipore,Kolkata 23.ANDAMANANDNICOBAR(02) Sr. No. PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI) PortBlair(Br.D.No..2167) PortBlair0156 24.BIHAR(03) NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0302702 0000156 0510232 0510018 0510103 0510189 0510208 0510215 0510088 0510039 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300048 0301057 0008772 0000001 0510009 0510154

62

Sr. No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

PUNJABNATIONAL BANK(PNB) HDFC

Patna,BoringRoad,(Br.D.No.2910) Patna,NewMarket,(Br.D.No.2913) Patna,RajendraBasuPlazaExhibitionRoad, BranchCode186 25.JHARKHAND(02)

0301119 0301229 0510178

Sr. No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI)

Ranchi,S.N.GRd.(Br.D.No.404) Ranchi,BranchCode0167

0300038 0000167

63

 26.MEGHALAYA(02) Sr. No. PUNJABNATIONAL BANK(PNB) STATEBANKOFINDIA (SBI) PoliceBazarShillong,(Br.D.No.864) Shillong0181 27.ASSAM(01) Sr. No. STATEBANKOFINDIA (SBI) Guwahati0078 28.TRIPURA(01) Sr. No. STATEBANKOFINDIA Agartala0002 29.MIZORAM(01) Sr. No. STATEBANKOFINDIA (SBI) Aizwal1539 30.NAGALAND(01) Sr. No. NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0001539 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0000002 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0000078 NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300006 0000181

64

STATEBANKOFINDIA (SBI)

Dimapur0072 31.MANIPUR(01)

0000072

Sr. No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

STATEBANKOFINDIA (SBI)

Imphal0092 32.ARUNACHALPRADESH(01)

0000092

Sr. No.

NameoftheBank

Name&BranchCodeNo.

BSRCodeNo (allocatedby RBI)

STATEBANKOFINDIA( SBI)

Itanagar6091

0006091

65

33.ORISSA(02) Sr. No. PUNJABNATIONAL BANK(PNB) HDFC BuxiBazarCuttack(Br.D.No.99) BhubaneswarJunction,Janpath&GandhiMarg, Kharavelanagar NameoftheBank Name&BranchCodeNo. BSRCodeNo (allocatedby RBI) 0300066 0510120

66