Explain the provisions relating to the physical verification of a registered office of the company by the Registrar of Companies (ROC).

The Ministry of Corporate Affairs (MCA) vide its notification dated August 18, 2022 has notified "The Companies (Incorporation) Third Amendment Rules, 2022" which has come into force on the date of its publication in the Official Gazette. According to the amendment, rule 25B is inserted in the Companies (Incorporation) Rules, 2014, stating: (1) The Registrar, based upon the information or documents made available on MCA 21, shall visit at the address of the registered office of the company and may cause the physical verification of the said registered office for the purposes of sub-section (9) of section 12 of the Companies Act, 2013, in presence of two independent witness of the locality in which the said registered office is situated and may also seek assistance of the local Police for such verification, if required. (2) The Registrar shall carry the documents as filed on MCA 21 in support of the address of the registered office of the company for the purposes of physical verification and to check the authenticity of the same by cross verification with the copies of supporting documents of such address collected during the said physical verification, duly authenticated from the occupant of the property whereat the said registered office is situated. (3) The Registrar shall take a photograph of the registered office of the company while causing physical verification of the same. Further a report of physical verification of the registered office of the company is also required to be in the prescribed format.