INC 22 is a form filed with the Registrar of Companies (ROC) to intimate about any change in the registered office address of a company. This form is used when a company decides to shift its registered office from one location to another within the same city, town, or village, or to a different city, town, or village within the same state or to a different state.
The form must be filed within 15 days from the date of change of the registered office. For changes within the same state but different ROC jurisdiction, a special resolution needs to be passed. If the change is to a different state, the company needs to follow the procedure for shifting registered office from one state to another, which includes obtaining approval from the Regional Director and filing necessary forms.
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