Companies Act · source-checked form guide
PAS-6: half-yearly share-capital reconciliation
Reconcile each covered security class across issued capital, depository holdings and physical records at the half-year end. It is not a new-allotment return.
Which version and who acts?
MCA electronic-form field illustration based on the retrieved official instruction kit. Actual current portal fields and the controlling Act/rule govern a real submission; the sample creates no filing.
Covered company and the practising CA or CS conducting the prescribed reconciliation.
MCA PAS-6 kit pp6–10: reporting period, class/ISIN, CDSL/NSDL/physical holdings, movements and promoter/director/KMP controls; assess Rules 9A/9B applicability.
Completed field illustration
Fictional example — not for filing. A fictional unlisted public company reports 1 April–30 September 2026. One equity class has 1,00,000 fully paid ₹10 shares. Opening holdings are CDSL 40,000, NSDL 30,000 and physical 30,000. During the period, 10,000 physical shares move to CDSL. There is no allotment or capital change.
| Prescribed field / block | Completed fictional entry |
|---|---|
| Company / period | Aurelia Demonstration Limited; synthetic CIN; 01/04/2026–30/09/2026. |
| 4 Classes / 5(a)–(c) Class / ISIN | One equity class, ₹10 nominal; SYNTHETIC-ISIN is deliberately invalid. |
| Opening CDSL / NSDL / physical | 40,000 / 30,000 / 30,000; total 1,00,000. |
| Movement | 10,000 physical shares dematerialise into CDSL; no issue, buy-back, forfeiture or redemption. |
| Closing CDSL / NSDL / physical | 50,000 / 30,000 / 20,000; 50% / 30% / 20% of issued shares. |
| Closing issued capital | 1,00,000 × ₹10 = ₹10,00,000; unchanged. |
| Promoter / director / KMP subset | Promoters 20,000 demat; directors 5,000 demat; KMP 0; disjoint assumed categories, no physical holdings in these subsets. |
| Reconciliation / authority | No difference assumed between issued shares and holdings; actual registrar and depository confirmation required. |
| Certification | Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- Opening 40,000 + 30,000 + 30,000 = 1,00,000; closing 50,000 + 30,000 + 20,000 = 1,00,000. Dematerialisation changes holding mode, not issued capital.
- Closing demat 80,000 plus physical 20,000 equals issued 1,00,000. The assumed control-holder subset of 25,000 does not exceed 80,000 demat shares.
- For this covered company, 60 days from 30 September is 29 November 2026. Private-company Rule 9B coverage, exemptions and transition dates need their actual branch; not every private company is covered.
Prepare, submit and retain the evidence
- Establish Rule 9A/9B coverage and obtain each class’s issued register, ISIN, depository and transfer-agent records.
- Reconcile opening holdings, movements, closing modes and control-holder subsets separately for each class; investigate every difference.
- The actual officer and practising professional complete the return and certification within the governing period, retaining the filed report and confirmations.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Primary authorities and exact locators
- MCA PAS-6 kit pp6–10: reporting period, class/ISIN, CDSL/NSDL/physical holdings, movements and promoter/director/KMP controls; assess Rules 9A/9B applicability.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.