Companies Act · source-checked form guide
PAS-8: historical notice to surrender bearer share warrants
The 2023 transition applies to actual outstanding share warrants issued by public companies before commencement of the 2013 Act. PAS-7 reports the original approval, issue and underlying-share records; PAS-8 notifies bearers to surrender for dematerialisation. These are distinct documents and neither is an annual return for every company.
Which version and who acts?
Historical one-time 2023/2024 transition. Notification/Gazette dated 27 October 2023; later digital upload identifier contains 28 October. The original statutory three/six-month transition and expired 2024 fee relief are not renewed by viewing this page in 2026.
Covered public company; genuine authorised company signatory and actual professional certification for PAS-7, company-issued notice for PAS-8.
G.S.R.802(E), physical p 5 commencement/Rule 9(2), PAS-7 pp 6–7, PAS-8 pp 7–8; General Circular 05/2024 dated 6 July 2024 gives PAS-7 no-additional-fee relief up to 5 August 2024.
Completed field illustration
Fictional example — not for filing. Wholly fictional Aurelia Public Demonstration Limited had genuine-assumed Government approval 15 May 2010 and issued share warrants 1 June 2010 over 1,000₹10 equity shares: original holder Arun 600 shares, Mira 400. The warrants remained unconverted when the 2023 amendment commenced. PAS-8 notice is illustrated 15 November 2023. A separate PAS-7 return draft 1 August 2024 is within the later circular’s fee-relief window. No actual Government approval, holder surrender, depository action or IEPF transfer is created.
| Prescribed field / block | Completed fictional entry |
|---|---|
| Company / notice date | Aurelia Public Demonstration Limited; wholly fictional; notice 15/11/2023; company website/publications assumed only. |
| Addressees / covered warrants | Every actual bearer of the pre-Act warrants; 1 June 2010 issue over 1,000 shares. Original named recipients in PAS-7 do not prove the present bearer is the same person. |
| Surrender requirement | Surrender actual warrant documents to the company for conversion into shares held in the genuine bearer’s demat account, within the historical Rule 9(2)(b) six-month transition. |
| Failure consequence | If not surrendered within that statutory period, company must convert and transfer to the actual IEPF under Rule 9(3), using genuine records and applicable transfer procedures. |
| Publication evidence | Actual company website if any; actual vernacular newspaper circulating in the district and English newspaper widely circulated in the State of registered office. Do not substitute a private email-only notice. |
| Company execution | Actual company-authorised signatory required; no signed notice or newspaper proof supplied. 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
- 600+400=1,000 underlying shares; distinctive ranges 1–600 and 601–1,000 contain 600 and 400 shares without overlap; 1,000×₹10=₹10,000 nominal capital.
- The substantive Rule 9 transition is three months for PAS-7 reporting and six months for bearer surrender from commencement. The model 15 November 2023 notice falls within the first month; the original deadlines are historical, not October 2026 recurring due dates.
- Circular 05/2024 permits PAS-7 webform filing without additional fees up to 5 August 2024. The 1 August 2024 draft is 4 days before that relief endpoint; the circular does not say it extends PAS-8 surrender or waives the mandatory consequence for unsurrendered warrants.
- The authoritative prescribed PAS-7 is the 2023 Gazette form. An official ICSI link labelled PAS-7 resolves to the 2024 circular, which is useful relief evidence but contains no prescribed return fields; the page now supplies both correctly identified sources.
Prepare, submit and retain the evidence
- Establish actual pre-Act warrant issue, approval history, outstanding status and underlying shares; distinguish original recipients from the present bearer and public from private company scope.
- For the historical return complete actual PAS-7 and genuine company/professional verification; for notice use PAS-8 and all required publication channels. Preserve original transition and circular dates.
- If an actual legacy default remains in 2026, reconcile real surrender/conversion/IEPF actions and applicable authority instructions; do not manufacture a new recurring period, unearned fee waiver or completed transfer.
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
- G.S.R.802(E), physical p 5 commencement/Rule 9(2), PAS-7 pp 6–7, PAS-8 pp 7–8; General Circular 05/2024 dated 6 July 2024 gives PAS-7 no-additional-fee relief up to 5 August 2024.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- Rule9(2)–(3): covered public companies, three-month return, six-month surrender/publication and actual unsurrendered-warrant transfer consequence.
- Actual General Circular05/2024,6 July2024, paragraph2: deployed PAS-7 webform, without additional fees up to05/08/2024; not the prescribed form itself.
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.