MCA vide Notification dated 22th May, 2019 substituted following sub-rules in Rule 9A of Companies (Prospectus and Allotment of securities) Rules,2014 and prescribed PAS-6 for Share Capital Audit Report w.e.f 30th September,2019:
- Under Sub-rule 8, it notifies that every unlisted public company shall submit Form PAS-6 to the Registrar with prescribed fee within 60 days from the conclusion of each half year duly certified by a company secretary in practice or chartered accountant in practice.
- It has also introduced sub-rule 8A which notifies that 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.
The complete content of the aforesaid notification is attached herewith:
