Under the Companies Act, 2013, a Registrar of Companies (RoC) can do a physical verification of a company’s registered office if he or she has a reasonable cause to believe that the company concerned is not carrying out business in a proper manner.

Now, the process for such physical verifications has been put in place under the Act vide notification dated 18th August, 2022 amended Companies (Incorporation) Rules, 2014

For the same Rule 25B shall be inserted i.e. Physical Verification of the Registered office of the Company.

Rule 25B:

The New Rule 25B talks about the Physical Verification of the Company’s Registered Office.

1. The Registrar, on the basis of the information or documents available on MCA 21, must visit the registered address of company office and may also conduct physical verification of the said registered company’s office for the purpose of Section 12 (9) of the Companies Act 2013,
2. Verification can be done in the presence of two independent witnesses of the same locality of the registered office.
3. During such verification, if required, he may seek the assistance of local Police.
4. Registrar must carry the documents filed in support of the address of the registered office of the company for the physical verification
5. Registrar can also check the authenticity of the same by cross verifying with the documents of such address obtained during the physical verification and duly authenticated from the occupant/ owner of the property where the said registered office of the company is situated.
6. The Registrar must take pictures of the registered address of company’s office during the physical verification.
7. The Registrar prepares the physical verification report in the prescribed format only. The report must contain following details:

• Name and CIN (Company Incorporation Number) of the Company
• Recent address of the Company’s Registered Office as per the record of MCA 21
• Date of authorisation letter issued by the Registrar of Company (ROC)
• Name of Registrar of Company
• Date and time of physical verification of the registered office of the company
• Details of location along with landmark
• Details of the person available at the visit for physical verification including his name, father’s name, residential address and relationship with the company (if applicable).
• Remarks (if any)

8. This report must include the date and place along with the official’s signature, name and designation with the official address.

9. Documents to be attached in the report are as follows:

• Copy of the agreement, ownership, rent agreement or No Objection Certificate of the registered address of company’s office from the owner, tenant or lessor.
• Photograph of the registered office
• Self-attested ID Card of the person available at the time of verification
• Any other required document (s).

10. If the company’s registered office is found to be not capable of receiving and acknowledging all notices and communications then the Registrar must send a notice to the company and its directors writing his intention to remove the name of the company from the Register of Companies and requesting or asking them to send their representations along with copies of all the relevant documents within 30 days from date of notice before taking further actions in accordance with the provisions of Section 248 of the Companies Act, 2013.