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The Tax Publishers Companies Act, 2013--PAS-6 Decoding e-Form PAS-6 Pragya Lalwani Learned author in this write up elucidates the requirement, objective and time limit for filing of Form No. PAS-6 .The contents of Form PAS-6 are also discussed in this write up. 1. Introduction Ministry of Corporate Affairs (MCA) vide its notification dt. 10-9-2018, inserted Rule 9A under Companies (Prospectus and Allotment of Securities), Rules, 2014, for issue of securities in dematerialized form by unlisted public companies which came into effect from 2-10-2018. Wherein sub-rule (8) provided for submitting an audit report under regulation 55A of the SEBI (Depositories and participants) Regulations, 1996 by the unlisted public company on a half-yearly basis to the Registrar under whose jurisdiction the registered office of the company is situated. MCA vide its Notification No. G.S.R. 376(E), dt. 22-5-2019 has came up with filing of Reconciliation of Share Capital Audit Report (half-yearly), i.e. Form No. PAS-6, pursuant to sub-rule (8) of rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 amended by Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019,w.e.f. 30-9-2019. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Companies Act, 2013--PAS-6

Decoding e-Form PAS-6

Pragya Lalwani

Learned author in this write up elucidates the requirement, objective and time limit for filing of Form No. PAS-6 .The contents of Form PAS-6 are also discussed in this write up.

1. Introduction

Ministry of Corporate Affairs (MCA) vide its notification dt. 10-9-2018, inserted Rule 9A under Companies (Prospectus and Allotment of Securities), Rules, 2014, for issue of securities in dematerialized form by unlisted public companies which came into effect from 2-10-2018. Wherein sub-rule (8) provided for submitting an audit report under regulation 55A of the SEBI (Depositories and participants) Regulations, 1996 by the unlisted public company on a half-yearly basis to the Registrar under whose jurisdiction the registered office of the company is situated.

MCA vide its Notification No. G.S.R. 376(E), dt. 22-5-2019 has came up with filing of Reconciliation of Share Capital Audit Report (half-yearly), i.e. Form No. PAS-6, pursuant to sub-rule (8) of rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014 amended by Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019,w.e.f. 30-9-2019.