Overview
PAS-6 is a half-yearly reconciliation of a company's issued share capital against the records held with depositories, certified by a practising company secretary or chartered accountant, and filed with the ROC.
We coordinate the reconciliation with your registrar/depository participant, prepare the certification, and file PAS-6 for each half-year within the prescribed timeline.
What's included
- Share capital reconciliation with depositories
- Coordination with RTA/depository participant
- PAS-6 certification
- ROC filing for each half-year
How we approach it
Frequently asked questions
Which companies must file PAS-6?
Unlisted public companies (and certain other companies with dematerialised shares) that fall within the applicable rules.
Who certifies PAS-6?
A practising Company Secretary or Chartered Accountant certifies the reconciliation.
How often is it filed?
Twice a year, for each half-year period, within 60 days of the half-year end.
What if there's a mismatch between issued and dematerialised shares?
The mismatch is investigated and reported in the PAS-6 filing itself, along with the reasons and any corrective steps taken.
Does PAS-6 apply to private companies?
It primarily applies to unlisted public companies, though the applicability rules should be checked against your specific company type each cycle.
What's the filing window for each half-year?
Within 60 days from the conclusion of each half-year (i.e., by 29/30 May and 29/30 November).
Talk to us about PAS-6 Filing.
Rashmi K.S. & Associates · Practising Company Secretaries · Balewadi, Pune