All Information About Form PAS-6

The establishment of PAS-6 Form by the Ministry of Corporate Affairs in pursuance to the sub-rule (8) of rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 which was amended vide Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019.

Purpose of Form PAS-6:

PAS-6 Form (Reconciliation of Share Capital Audit Report a half-yearly basis) which is functioned for adjustment of the share capital audit statement on the half-year support.

Applicability of Form PAS-6

• Unlisted Public Companies.
• Applicable with effect from July 15, 2020.
• Form PAS-6 is a half-yearly audit report on reconciliation of share capital which is to be signed by a PCS/PCA (Practicing Company Secretary / Chartered Accountant).
• All data will be furnished in 60 days from the completion of each half-year (30th September/31st March) for each ISIN individually.
• The Company shall immediately bring to the notice of the depositories any difference observed in its issued capital and the capital held in dematerialised form.

Read Also:- PENAL PROVISIONS FOR NOT OBTAINING ISIN BY UNLISTED PUBLIC COMPANIES

Key Details of the Form PAS-6:

• ISIN(International Securities Identification Number)
• Period for which return is filling.
• Details of the capital of the Company.

SR.NO	Particulars	Number of shares	Percentage of the total issued capital
A	Issued capital
B	Held in Demarialised Form in CDSL
C	Held in Demarialised Form in CDSL
D	Held in Physical Form
E	Total No of share (b)+(c)+(d)

• Causes for the difference if any in (a) and (e)
• Information about alterations in Share Capital through the half-year due to

1. Right Issue
2. Bonus Issue
3. Private Placement
4. ESOPs
5. Amalgamation
6. Conversion
7. Buy Back
8. Capital Reduction
9. Forfeiture
10. Or any other

Facts of No. of shares and the reason whether intimated to NSDL/CDSL shall also be mentioned in the form PAS-6.

• Promoters kept the details or shares of Directors and KMP.
• Facts about the update of the registration of members.
• The details of the total number of requests if pending beyond 21day with proper cause of restriction.
• Details of Company Secretary of the Company, if any.
• Facts of the learning Professional who is certifying the form

Note: – For every ISIN the details shall be furnished for the end of half year i.e 30th September and 31st March in every fiscal year.