Form PAS-6 (Reconciliation of Share Capital Audit Report on half yearly basis) and It’s Applicability
Provision:
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.
Applicability:-
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.
Company Responsibility:
Provision:
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.
Applicability:-
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.
Company Responsibility:
- Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar with such fee as provided in Companies (Registration Offices and Fees) Rules, 2014 within sixty days from the conclusion of each half year duly.
- 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.”.
Structure 20A is recorded by an association to declare the inception of a business. This is as per territory 10A of Companies (Amendment) Ordinance 2018, which communicates that every association with share capital, that is intertwined on or after 2 Nov 2018, should record structure 20A with the ROC (Registrar of Companies), reporting the start of business. Visit Vakilsearch site to record Form 20A
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