Form PAS-6 | Half-yearly reconciliation of share capital audit report

"**PAS 6 compliance**" refers to adherence to the *Companies (Provision of Security by a Listed Company) Rules, 2014* under the *Companies Act, 2013**, specifically related to **Form PAS-6* in India.

What is PAS-6?

*Form PAS-6* is a *half-yearly reconciliation of share capital audit report* that must be submitted by **unlisted public companies**.


PAS-6 Compliance Requirements:

1. **Filing Period**: Every **half-year**:

April to September → due by *29th November*
October to March → due by *30th May*

2. **Information Required**:

ISIN (International Securities Identification Number)
Details of shares held in physical and demat form
Changes in share capital during the period
Details of dematerialization requests
Certification by a *practicing Chartered Accountant (CA)* or *Company Secretary (CS)*

3. *Filing Platform**: MCA21 portal via **ROC (Registrar of Companies)*

4. **Penalties for Non-Compliance**:

Company and every officer in default may be liable to a penalty of **₹1,000 per day**, subject to a maximum of **₹5,00,000**.

Would you like a sample filled PAS-6 form or help with filing steps?