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
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