MCA Form PAS-6 and its Applicability
Form PAS-6 (Reconciliation of Share Capital Audit Report on half yearly basis) and It’s Applicability
Filing of Form PAS-6 under Rule 9A(8) of the Companies (Prospectus and Allotment of Securities) Rules, 2014
Objective of the Form PAS-6:
Reconciliation of Share capital Audit Report on half yearly basis By Companies.
This Rule is Applicable on On Unlisted Public Companies.
Reporting Period Commencement:
They shall come into force with effect from 30th September, 2019. First Reporting Period is 30th September 2019.
What if Company has Different ISIN
The e-form PAS-6 shall be filed for each ISIN of securities.
Rule 9A of the said rules applicable on Deemed Public Companies (a Private Company which is subsidiary of Public Company)
Content of E-form PAS-6
Non-applicability of Rule 9A
This rule shall not apply to an unlisted public company which is: –
(a) a Nidhi;
(b) a Government company or
(c) a wholly owned subsidiary.