FORM PAS-6 Due on 29th November 2025 – A Complete Guide for Companies


Compliance under the Ministry of Corporate Affairs (MCA) is a crucial responsibility for every company incorporated in India. Among the various statutory filings, Form PAS-6 plays a significant role in ensuring transparency in shareholding and maintaining accurate records of securities held in dematerialised form. With the due date for the half-year ending 30th September 2025 being 29th November 2025, companies must be well-prepared to complete this filing on time and avoid penalties.

This blog provides a detailed understanding of Form PAS-6, applicability, exemptions, required details, and why timely filing is essential for corporate compliance.

⭐ What is Form PAS-6?

Form PAS-6 is a Half-Yearly Reconciliation of Share Capital Audit Report submitted by companies to reconcile:

  • The total number of shares held in dematerialised form with NSDL and CDSL

  • The total number of shares issued, subscribed, and paid-up

  • Any discrepancies noticed between the issued capital and the capital held in demat form

This form ensures that all securities issued by a company are correctly recorded and available in dematerialised form, as mandated under the Companies (Prospectus and Allotment of Securities) Rules.

⭐ Who Must File Form PAS-6?

Form PAS-6 is applicable to:

✔ Unlisted Public Companies

All unlisted public companies are mandatorily required to file Form PAS-6 every half-year.

✔ Certain Private Companies

Private companies meeting the specified paid-up capital or turnover threshold, excluding small and government companies, must also file.

✔ Section 8 Companies (in specific cases)

If a Section 8 company is not classified as a small company, it must file Form PAS-6.

✔ Companies with Share Capital

If a company has share capital and is not exempt under rule-based criteria, filing is mandatory.

⭐ Who is Exempt from Filing PAS-6?

The MCA exempts the following:

  • Nidhi Companies

  • Government Companies

  • Wholly-owned subsidiaries of unlisted public companies

  • Small private limited companies

  • Companies without ISIN or dematerialised shares (temporarily exempt until demat becomes mandatory)

If your company falls under any of these categories, Form PAS-6 filing is not required.

⭐ Key Compliance Requirement – Securities Must Be in Demat Form

To file PAS-6, companies must:

  • Hold all securities only in dematerialised form

  • Obtain an International Securities Identification Number (ISIN) for each type of security

This shift ensures transparency and prevents fraudulent share transfers, misreporting, and manipulation.

⭐ What Information Is Required in Form PAS-6?

Companies must furnish:

  • ISIN details of equity and preference shares

  • Number of shares held in demat form with NSDL and CDSL

  • Total issued, subscribed, and paid-up capital

  • Details of changes in share capital during the half-year

  • Reasons for any mismatch

  • Details of the company secretary/PCS certifying the report

Accuracy is crucial, as errors can result in notices from MCA or requirement of re-filing.

⭐ Due Date: 29th November 2025

For the half-year period April 2025 to September 2025, the due date for filing PAS-6 is:

📅 29th November 2025

Missing this deadline may lead to:

  • Additional fees

  • Compliance defaults

  • MCA scrutiny

  • Penalties for both the company and officers

Hence, timely preparation and filing are essential.

⭐ Why Timely Filing of PAS-6 Is Important

✔ Regulatory Compliance

Non-filing may lead to MCA automatically marking the company as non-compliant.

✔ Avoid Penalties

The Companies Act imposes additional fees and penalties for late filing.

✔ Transparency in Shareholding

PAS-6 ensures the company’s shareholding structure is clear, updated and aligned with records in NSDL/CDSL.

✔ Mandatory for Demat Compliance

With dematerialisation becoming compulsory for most companies, PAS-6 strengthens the compliance framework.

✔ Smooth ROC Filings

Accurate share reconciliation helps in preparing PAS-3, SH-7, and other ROC filings.

⭐ Practical Tips for Easy PAS-6 Filing

  • Ensure dematerialisation of all shares

  • Regularly update share capital records

  • Maintain consistent communication with your Registrar & Transfer Agent (RTA)

  • Keep a record of all corporate actions (allotment, transfer, buyback)

  • Cross-check NSDL/CDSL data with the company’s share register

  • Take professional assistance to avoid discrepancies

⭐ How Taxla Services Can Help

Filing PAS-6 can become complex due to reconciliation processes and technical compliance norms. Taxla Services offers:

  • ✔ End-to-End MCA compliance

  • ✔ Share capital reconciliation support

  • ✔ Coordination with RTA, NSDL, and CDSL

  • ✔ Error-free and timely filing

  • ✔ Support for demat and ISIN registration

Our experts ensure your filing is smooth, compliant, and completed before the deadline.

📞 Need Help Filing FORM PAS-6? Contact Us!

📞 +91 7305701454
📧 auditsiva2@gmail.com
🌐 www.taxlaservices.com

Stay compliant, avoid penalties, and let experts handle your corporate filings with accuracy and ease.

#TaxlaServices #FormPAS6 #MCACompliance #ROCCompliance #CompanyLaw #CorporateFilinginChennai #BusinessCompliance #AuditSupport #CompanySecretarial #BestAuditorInTamilnadu



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