Who files Form PAS-6?
An unlisted public company files Form PAS-6. It is a reconciliation of the share capital held in dematerialised form and the capital on the company’s records, filed within 60 days of the end of each half-year. A private company does not file it.
Who files it?
The unlisted public company files it, with a certificate from a chartered accountant or a company secretary in practice. The form covers each class of security and its ISIN. A private company is outside this form. Forming a public company is on the public-company page.
When is each half-year due?
| Half-year ended | PAS-6 due |
|---|---|
| 30 September | 29 November |
| 31 March | 30 May |
Those dates are not the annual-return dates. MGT-7 is on the MGT-7 page.
What is a different rule 9A?
The incorporation rules also have a rule 9A. That one extends the time for which a company name stays reserved. It is on the name-reservation page. It does not reconcile share capital, and PAS-6 does not extend a name.
Frequently asked questions
Four questions cover a private company, MGT-7, the certificate, and name reservation.
Does a private company file PAS-6?
No. Form PAS-6 is the half-yearly reconciliation for an unlisted public company.
Is the due date the same as MGT-7?
No. PAS-6 is 60 days from the end of the half-year. MGT-7 is 60 days from the annual general meeting. One date does not serve both.
Can a director certify it?
The certificate is by a chartered accountant or a company secretary in practice. Being a director is not that certificate.
Is this the name-reservation extension?
No. Extending a reserved company name is a different rule 9A, under the incorporation rules. PAS-6 is the share-capital reconciliation.
Sources
Form PAS-6 is rule 9A of the Companies (Prospectus and Allotment of Securities) Rules, 2014. It is a half-yearly reconciliation for an unlisted public company. Name reservation is a different rule.