Legal anchor
Sections 39, 42 and applicable rules
Filing window
Timeline depends on allotment route; private placement generally has a shorter filing window.
Core attachments and evidence
- Board allotment resolution
- List of allottees
- Valuation/contract documents as applicable
- Share capital reconciliation
Pre-filing checks
- Company master data is correct
- Event date agrees with approvals and documents
- Signatories and professional certification are valid
- Attachments are legible, consistent and final
- Fee and additional-fee position is reviewed
- SRN/challan and approval status will be retained
Post-filing controls
- Update statutory registers
- Reconcile the form with financial/HR/cap-table records
- Save filed form, attachments, SRN and challan
- Track resubmission or approval status
- Update annual return and Board-report data points
Finin2min crux: PAS-3 should be the final output of a compliant underlying event—not the first time the event is documented.