DEADLINE REMINDER –
LAST DATE FOR FILING FORM PAS-6 IS 29th
NOVEMBER 2025 APPLICABLE FOR UNLISTED
PUBLIC COMPANIES AND, NON-SMALL
PRIVATE COMPANIES.
TO WHICH COMPANIES IT IS APPLICABLE
Form PAS-6 filing is mandatory for all unlisted public companies and
non-small private companies to report on the reconciliation of their share
capital.
PURPOSE OF THE FORM
This half-yearly report reconciles issued capital against shares held in
physical and dematerialized forms and must be submitted to the Registrar of
Companies (ROC) within 60 days of each half-year end.
To reconcile issued, physical & demat share capital and ensure data
consistency with NSDL/CDSL.
TO WHICH COMPANIES
FORM PAS-6 IS NOT APPLICABLE
Exemptions apply to Nidhi companies, government companies, and
wholly-owned subsidiaries.
IS PAS-6 IS APPLICABLE TO LISTED COMPANIES?
Form PAS-6 is not applicable to listed companies.
Listed companies are governed by the Securities and
Exchange Board of India (SEBI) regulations and are required to file a similar
share capital reconciliation certificate on a quarterly basis with the stock
exchanges under Regulation 76 of the SEBI (Depositories and Participants)
Regulations, 2018.
BY WHOM PAS-6 IS TO BE CERTIFIED ?
PAS-6 is to be certified by A Practicing Company Secretary / Chartered
Accountant.
WHAT HAPPENS IF
FORM PAS-6 IS NOT FILED?
Non-filing may attract penalties under Section 450 of
the Companies Act, 2013.
CAUTION
File Form PAS-6 on the MCA portal before 29/11/2025 to
stay compliant and to avoid payment of penalties.
R V SECKAR , FCS,LLB 79047 19295
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