Recently the Ministry of corporate affairs has notified the latest form i.e. Form PAS-6 (Reconciliation of Share Capital Audit Report on a half-yearly basis) which can be utilized in the reconciliation of the share capital audit report on a half-year basis for the public listed companies.
The last date for filing of e-Form PAS-6 (For Half-Year ending on 31st March 2024) Due Date 30th May 2024 For Unlisted Public Companies.
The applicability of Section 450 of the Companies Act, 2013 (punishment where no specific penalty or punishment is provided) prevails in consideration of rule 9A for non-compliance which entails no penalty.
Read Also: Know All About MCA Form PAS-6 For Unlisted Public Companies
As per Section 450, the company and every officer of the company who is in default or such other person shall be punishable with a fine which may extend to ten thousand rupees, and where the contravention is continuing one, with a further fine which may extend to one thousand rupees for every day after the first during which the contravention continues.
It is suggested to take the ISIN for your Company in order to ward off any penalty for delay in filing Form PAS-6.
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