The introduction of PAS-6 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 (Reconciliation of Share Capital Audit Report a half-yearly basis) which is used for reconciliation of the share capital audit report on the half –year basis.

Applicability of Form PAS-6:

1. Unlisted Public Companies.

2. Applicable with effect from July 15, 2020.

3. 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).

4. All information shall be furnished within 60 days from the end of each half year (30th September/31st March) for each ISIN separately.

5 .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.

Key Details of the Form PAS-6:

  • ISIN(International Securities Identification Number)
  • Period for which return is filling.
  • Details of capital of the Company.
S.No Particulars No. of Shares Percentage of Total issued Capital
a Issued Capital
b Held in Demarialised Form in CSDL
c Held in Demarialised Form in NSDL
d Held in Physical Form
e Total No. of Share (b)+(c)+(d)
  • Reasons for difference if any in (a) and (e)
  • Details of changes in Share Capital during the half –year under due to any:

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

Details of No. of Shares and the fact whether intimated to NSDL/CDSL shall also be mentioned in the form PAS-6.

  • Proper details or shares held by the Promoters, Directors and KMP.
  • Particulars about register of members, whether updated or not.
  • Particulars of total no. of demat request, if any confirmed within 21days.
  • Particulars of total no. of demat request, if any pending beyond 21day with proper reasons of delay.
  • Particulars of Company Secretary of the Company, if any.
  • Particulars of the practicing Professional who is certifying the form.

Note: All information shall be furnished for the half year ended 30th September and 31st March in every financial year for each ISIN separately. 

Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION.

Author- CS Aakansha Negi and contracted at csaakanshanegi@gmail.com

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6 Comments

  1. CA P K Bajaj says:

    In pas 6 details of shareholding by directors, promoters & Lamps are required. How details are to be filled up when out of total promoters holding only directors & kmp holdings emerges or in other words directors & kmps were the promoters. So, should we put entire holding under promoter & show director and kmp as zero or vice versa.

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