MCA has w.e.f 25^th December, 2012 revised and updated the requirements while filing Form 18 i.e., notice of situation of registered office for the purpose of incorporation of a private limited company. It is applicable to both new as well as existing companies. While incorporating a new Private Limited company or while shifting of registered office address, e-Form 18 shall be filed with the Registrar of Companies within whose jurisdiction the office of the company is situated along with the proof of address as additional attachments as per the following:

In case of ownership by Director/other company:

• Copy of registered ownership deed
• Copy of Municipal Tax receipt
• Title search report by a competent lawyer in case tax receipt is prior to 15 days of date of filing incorporation
• NOC from the owner

In case of Lease property/rented property:

• Copy of registered Lease deed/Rent agreement
• Whether sub lease/sub tenancy is provided in the agreement, if so under which clause (if applicable)
• NOC from the Lessee/Lessor/tenant.

Also, a certification from CA/CS/CWA (in whole-time practice) shall be required stating that he/she has visited in person and made due verifications and given opinion that the premises are indeed at the disposal of the applicant of the company.

In view of the aforesaid points above, the better option would be to show the property as a rented property as it will remove the extra burden of producing Municipal Tax Receipt copies accompanied with the title search report issued by lawyer in case tax receipt is prior to 15 days of date of filing incorporation i.e., only a rental agreement and a NOC would be required from the owner of the property.