Half Yearly Audit Report on Reconciliation of Share Capital

The Ministry of Corporate Affairs (MCA), with a view to reinforcing the investor interest and better corporate governance, amended the Companies (Prospectus and Allotment of Securities) Rules, 2014 by issuing Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019 vide its notification dated 22nd May 2019 which is effective from 30th September 2019.

The amended rules require the Unlisted Public Companies to file the Audit Report on Reconciliation of Share Capital in Form PAS 6 as on the end of every half-year with effect from September 30, 2019, duly certified by a Company Secretary/Chartered Accountant in practice. The due date for filling the MCA Form PAS 6(after deployment of form on MCA Website) for the period 01.04.2019 to 30.09.2019 and 01.10.2019 to 31.03.2020 is 13.09.2020.

For more details, please refer to the attached document:-  Half Yearly Audit report on Reconciliation of Share Capital


The information contained herein is in summary form of Notifications/Clarifications Issued by the Ministry of Corporate Affairs and is based on information available in the public domain. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Readers should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This note is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.

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