Companies (Prospectus and Allotment of Securities) Third Amendment Rules 2019

Companies Prospectus & Allotment of Securities 3rd Amendment Rules 2019-Reconciliation of Share Capital Audit Report Form PAS-6 to be filed with Registrar

Government of India
Ministry of Corporate Affairs


New Delhi, the 22 May , 2019

G,S.R. — (E) – -In exercise of the powers conferred by section 26, sub-section (1) of section 27, section 28, section 29, sub-section (2) of section 31. sub sections (3) and (4) of section 39, sub-section (6) of section 40 and section 42 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the rules further to amend the Companies  (Prospectus and Allotment of Securities) Rules 2014 namely –

1. Short title and commencement (1) These rules may be called the Companies (Prospectus and Allotment of Securities) Third Amendment Rules, 2019.

(2) They shall come into force with effect from 30th September, 2019.

2. In the Companies (Prospectus and Allotment of Securities) Rules, 2014 (hereinafter referred to as the principal rules), in rule 9A,-

(i) in sub-rule (7), for the word and figures “Regulations, 1996”, the word and figures “Regulations, 2018” shall be substituted;

(ii) for sub-rule (8), the following sub-rules shall be substituted, namely:-

“(8) Every unlisted public company governed by this rule shall submit Form PAS-6 to the Registrar with such fee as provided in Companies (Registration Offices and Fees) Rules, 2014 within sixty days from the conclusion ·of each half year duly certified by a company secretary in practice or chartered accountant in practice.

(8A) 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.”

3. In the principal rules, in the ANNEXURE, aFer Form PAS-5, the following Form shall be inserted, namely:–

Form PAS – 6
Reconciliation  of Share Capital Audit Report (Half-yearly)

File No. 1/21/2013-CL-V]

(K.V. R. Murty)
Joint Secretary to the Government of India

Note:- The Principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R. 251(E), dated the 31st March, 2014 and were subsequently amended:-

(1) Vide notification number G.S.R. 424(E), dated the 30th June,2014;

(2) Vide notification number S.R. 430 (E) dated the 7th May, 2018;

(3) Vide notification number S.R. 752 (E) dated the 7th August 2018.

(4) Vide notification number S.R. 853 (E) dated the 10th September, 2018;

(5) Vide notificati on number G.S.R. 43 (E) dated the 22nd January, 2019; and

(6)  Vide notification number G.S.R. 130 (E) dated the 19th February, 2019.

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