Form NDH-4: Complete Guide to Declaration as Nidhi Company and Status Update
Form NDH-4 is the web form filed with the Registrar of Companies for declaration as a Nidhi company, or for updating the status of an existing Nidhi. It is governed by Section 406 of the Companies Act, 2013 read with Rules 3A, 23A, and 23B of the Nidhi Rules, 2014.
Who Should File NDH-4 / When is it Filed
NDH-4 applies to three distinct categories under the Nidhi (Amendment) Rules, 2019:
| Category | Rule | Filing Deadline |
|---|---|---|
| Nidhi incorporated on or after 29 August 2019 (commencement of the 2019 Amendment) | Rule 3A | Within 60 days of the expiry of: (a) one year from incorporation, or (b) any extension granted by the Regional Director under Rule 5(3) |
| Company under Rule 2(b), and Nidhi incorporated before 29 August 2019 | Rule 23A | Within one year from incorporation, or nine months from 29 August 2019, whichever is later |
| Company already declared a Nidhi under previous company law (Rule 2(a)) | Rule 23B | Within nine months from 29 August 2019 |
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal
- The company must be registered with MCA and hold a valid, approved CIN, and must be a public limited company having share capital
- Signatories must hold an approved DIN or valid PAN/Membership number, associated with the CIN under the selected designation (not applicable for a practicing professional)
- The signing director’s DIN must not be flagged for disqualification
- No other NDH-4 should already be pending for payment/processing against the same CIN
- The form cannot be signed by a Director/Manager/CS/CEO/CFO whose cessation (via DIR-12/Form 32) is still pending payment/approval
- If an NDH-2/RD-1 extension SRN is quoted (field 2(f)), it must be valid, approved, and filed for one of: fewer than 200 members, Net Owned Funds below ₹10 lakh, unencumbered term deposits below 10% of outstanding deposits, or a Net Owned Funds-to-deposits ratio exceeding 1:20
- The certifying professional’s membership/certificate of practice number must be valid, correspond to the ‘Associate’/‘Fellow’ category selected, and the professional must not be debarred
- The number of members at the end of the due date must be at least 200
- Paid-up equity share capital entered in field 4(a) must be at least the statutorily prescribed minimum
- If field space is insufficient, additional details may be furnished as an optional attachment
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → Company Forms Download
- Navigate to “Filing by Nidhi companies”
- Access “Application for declaration as Nidhi Company and for updation of status by Nidhis (NDH-4)”
- Enter/search/select CIN
- Fill up the application, quoting the NDH-2/RD-1 SRN if an extension of time was granted
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number
- Certification by a practicing professional with a valid, correctly categorised (Associate/Fellow) membership/certificate of practice number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Additional (Delay) Fee
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Form NDH-4 is processed in Non-STP mode — every filing is reviewed manually.
Useful Links
Frequently Asked Questions (FAQs)
Q1. Which Nidhis fall under Rule 3A? Those incorporated on or after 29 August 2019 (the commencement of the Nidhi (Amendment) Rules, 2019).
Q2. What is the minimum member count required for NDH-4? At least 200 members as of the end of the due date.
Q3. Is NDH-4 processed automatically? No, it is always processed in Non-STP mode with manual review.
Q4. When would an NDH-2/RD-1 SRN be needed for NDH-4? Where the Nidhi previously sought an extension of time from the Regional Director due to shortfalls such as fewer than 200 members, low Net Owned Funds, insufficient unencumbered term deposits, or an adverse Net Owned Funds-to-deposits ratio.
Q5. What is the deadline for a Nidhi already declared under previous company law? Within nine months from 29 August 2019, to update its status via NDH-4.
Disclaimer
This article is based on the official Instruction Kit for Form NDH-4 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.
In case of any inconsistency or doubt, readers are advised to refer to the official MCA forms download page and resources available on the MCA website.