GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, dated the 20th January, 2023.
G.S.R. 37(E). – In exercise of the powers conferred under section 26, sub-section (1) of section 27, section 28, section 29, sub-section (2) of section 31, sub-sections (3) and (4) of section 39, sub-section (6) of section 40 and section 42 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Prospectus and Allotment of Securities) Rules, 2014, namely:-
1. (i) These rules may be called the Companies (Prospectus and Allotment of Securities) Amendment Rules, 2023.
(ii) They shall come into force with effect from the 23rd day of January, 2023.
2. In the Companies (Prospectus and Allotment of Securities) Rules, 2014,-
(i) sub-rule (6) of rule 12 shall be omitted;
(ii) in the Annexure, for Form-PAS-2, Form-PAS-3 and Form-PAS-6 the following Forms shall be substituted, namely :-
Form No. PAS-2
Information Memorandum
[Pursuant to section 31(2) of the Companies Act, 2013 and rule 10 of Companies (Prospectus and Allotment of Securities) Rules, 2014]
Form No. PAS-3
Return of Allotment
[Pursuant to section 39(4) and 42 (9) of the Companies Act, 2013 and rule 12 and 14 of the Companies (Prospectus and Allotment of Securities) Rules, 2014]
Form No. PAS-6
Reconciliation of Share Capital Audit Report (Half-yearly)
[Pursuant to sub-rule (8) of rule 9A Companies (Prospectus and Allotment of Securities Rules, 2014.)
