Overview of PAS-6 Compliance

Form PAS-6 is the Reconciliation of Share Capital Audit Report that every unlisted public company — and now every company required to dematerialise its securities — must file with the Registrar of Companies on a half-yearly basis. It reconciles the total issued capital with the capital held in dematerialised and physical form as per the depositories' records.

PAS-6 must be filed within 60 days from the end of each half year (i.e. for periods ending 31 March and 30 September), duly certified by a Company Secretary or Chartered Accountant. We prepare the reconciliation, obtain the professional certification and file the form before the due date.

Key Benefits of PAS-6 Compliance

• Avoid penalties: Timely filing prevents late fees and non-compliance action
• Accurate reconciliation: Issued capital matched with NSDL / CDSL records
• Professional certification: Certified by a practising CS / CA
• Half-yearly tracking: Reminders for both filing periods
• End-to-end filing: Data collection, certification and ROC filing handled

Documents Required

• ISIN and details of issued / paid-up share capital
• Demat holding statement from NSDL and CDSL
• Register of members and shareholding pattern
• Details of changes in capital during the half year
• Digital Signature Certificate (DSC) of the authorised signatory

How It Works — Our Process

1. Collect the share capital and depository holding data
2. Reconcile issued capital with demat and physical holdings
3. Obtain certification from a practising CS / CA
4. Prepare and file Form PAS-6 with the ROC
5. Share the filed acknowledgement with you

Need help getting started? Our experts at Atcorpcare handle the end-to-end process for you. Fill in the enquiry form and a specialist will get in touch.