As per the MCA notification dated 18thAugust 2022 Government has notified the Companies (Incorporation) Third Amendment Rules, 2022. As per the amended rules MCA has added a new Rule i.e.25B- Physical verification of Registered office of the Company. This rule came to complete the Section 12(9) of Companies Act, 2013.
source https://www.caclubindia.com/articles/physical-verification-of-registered-office-by-roc-47654.asp
source https://www.caclubindia.com/articles/physical-verification-of-registered-office-by-roc-47654.asp
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