PAS-6mediumMinistry of Corporate Affairs
PAS-6 — Reconciliation of Share Capital Audit Report
Half-yearly share capital reconciliation certified by a practising CS or CA, filed within 60 days of each half-year end.
- Due
- 29 Nov and 30 May
- Frequency
- Half-yearly
- If it lapses
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- Statutory reference
- Rule 9A(8), Companies (Prospectus & Allotment of Securities) Rules 2014
Who has to file it
Every one of these has to hold before PAS-6 binds an entity:
- Public Limited Company
- not listed company
- Filed on:
- MCA V3 (mca.gov.in)
- Usually owned by:
- Company Secretary
- Typical effort:
- 2 hours
Common questions
- When is PAS-6 due?
- 29 Nov and 30 May. It falls due twice a year.
- Who has to file PAS-6?
- It applies to Public Limited Company and not listed company.
- What is the penalty for filing PAS-6 late?
- Additional fee under s.403 — ₹100/day, stepping up with the delay
- Where is PAS-6 filed?
- MCA V3 (mca.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.