Unlisted public cos. to file e-form PAS-6 with ROC for reconciliation of share capital audit report

Unlisted public cos. to file e-form PAS-6 with ROC for reconciliation of share capital audit report

Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019 : Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar with such fee as provided in Companies (Registration Offices and Fees) Rules 2014 within sixty days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice.

Government of India

Ministry of Corporate Affairs

Notification

New Delhi, the 22 May 2019 .

G.S.R. ___ (E). In exercise of the powers conferred by section 26, sub-section (1) of section 27 , section 28, section 29, sub-section (2) of section 31, sub-sections (3) and (4) of section 39, sub-section (6) of section 40 and section 42 read with section 469 of the Companies Act 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Prospectus and Allotment of Securities) Rules, 2014, namely :-

1. Short title and commencement - (1) These rules may be called the Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019.

2. In the Companies (Prospectus and Allotment of securities) Rules, 2014 (hereinafter referred to as the principal rules), in rule 9A,-

(i) in sub-rule (7), for the word and figures "Regulations, 1996" the word and figures "Regulations, 2018" shall be substituted;

(ii) for sub-rule (8), the following sub-rules shall be substituted, namely:-

"(8) Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar with such fee as provided in Companies (Registration Offices and Fees) Rules, 2014 within sixty days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice.

(8A) The company shall immediately bring to the notice of the depositories any difference observed in its issued capital and the capital held in dematerialised form.".

3. In the principal rules, in the ANNEXURE, after Form PAS -5, the following Form shall be inserted, namely:-