compliancesarathi

Form PAS-6 filing 2025 has become one of the most critical annual compliance requirements for unlisted public companies, mandated by the Ministry of Corporate Affairs (MCA). Introduced under the Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2018, this filing ensures transparency in share capital and helps the government monitor securities in dematerialized form. If your company is classified as an unlisted public company, understanding the PAS-6 compliance process is not optional — it's mandatory.     This guide will walk you through applicability, due dates, filing process, requirements, penalties, and everything that ensures error-free ROC compliance. What is Form PAS-6? Form PAS-6 is a half-yearly compliance form filed by unlisted public companies to reconcile the issued, subscribed, and paid-up share capital held in both physical and dematerialized (Demat) form. The form includes two mandatory attachments: Reconciliation of Share Capital Audit ...