The Ministry of Corporate Affairs ( MCA ) has enabled the Form PAS-6 for E- filing with effect from July 15, 2020.
Form PAS -6 is a half-yearly audit report on reconciliation of Share Capital which is signed by a PCS/ CA, i.e. all information shall be furnished within 60 days from the end of each half-year (30th September/ 31st March) for each ISIN separately.
The substituted Rule 9A(8) so far provided that the audit report provided under regulation 55A of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 1996 shall be submitted by the unlisted public company on a half-yearly basis to the Registrar under whose jurisdiction the registered office of the company is situated.
The MCA has also advised Stakeholders to take note and plan accordingly.