PAS-6

Reconciliation of Share Capital Audit Report

PAS-6

Every unlisted public company is required to submit a half-yearly Reconciliation of Share Capital Audit Report in PAS-6 within 60 days from the conclusion of each half year certified by a Practising Company Secretary or Chartered Accountant in Practice to the Registrar of Companies.

Applicability:

Unlisted public Company other than:

  • Nidhi Company
  • Government Company
  • Wholly owned subsidiary

Penalty:

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