PAS-6 Compliance – Reconciliation of Share Capital (Unlisted Public Companies)

 

Unlisted Public Companies are required to reconcile their share capital with depository records on a half-yearly basis by filing Form PAS-6.

This compliance helps ensure that company records match with dematerialised shareholding data maintained with NSDL and CDSL.

What is PAS-6?

PAS-6 is a half-yearly reconciliation report that verifies:

• Total issued share capital
  
• Shares held in demat form
• Shares held in physical form

Due Dates

• April – September: Due by 29 November
• October – March: Due by 30 May

Why this compliance is important?

• Ensures accuracy of shareholding records
• Helps maintain proper corporate governance
• Required before undertaking corporate actions

Consequences of non-compliance

The company may face restrictions on issuing new shares, bonus shares, or undertaking restructuring activities until compliance is completed.

How professional support helps

Professional verification ensures proper reconciliation and accurate reporting based on company records and depository data. This helps maintain compliance and avoids future complications during corporate actions.

Contact Details

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This article is for general educational purposes only.