Form PAS-6 Reconciliation of Share Capital Audit Guide

Mandatory half-yearly dematerialization reconciliation rules for unlisted public companies under Rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014.

1. Applicability of Form PAS-6

While unlisted public companies must facilitate dematerialization of all their existing securities, Form PAS-6 serves as a half-yearly audit report reconciling the total issued capital with the shares held in dematerialized form (NSDL/CDSL) versus physical form.

2. Key Filing Timelines & Parameters

• Filing Frequency: Half-yearly intervals (April to September, and October to March).
• Due Date: Within 60 days from the close of each half-year.
• Certification: Must be certified by a Practicing Company Secretary (PCS) or Chartered Accountant (CA).