PAS-6 Share Capital Reconciliation
Half-yearly reconciliation of share capital audit for demat-mandated companies
- 1TestSmall-company status checked against the new limits.
- 2DematRTA appointed and ISIN obtained if not done.
- 3ReconcileShare capital reconciled with depositories.
- 4FilePAS-6 filed by the half-yearly due date.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About PAS-6 Share Capital Reconciliation
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Unlisted public companies and private companies that are not small companies must hold their securities in demat form and file Form PAS-6 every half-year — by 29 November for the half to 30 September and by 30 May for the half to 31 March — reconciling issued capital with depository records. From 1 December 2025 a small company is one with paid-up capital up to ₹10 crore and turnover up to ₹100 crore.
Rule 9B requires non-small private companies to issue securities only in demat form and to dematerialise existing holdings; the deadline was extended to 30 June 2025. That means appointing a registrar and share transfer agent (RTA), getting an ISIN from NSDL and CDSL, and asking shareholders to open demat accounts.
PAS-6 is prepared from the RTA's records and a practising professional's reconciliation. Because the small-company limits changed on 1 December 2025, some companies moved out of the requirement and others moved in — we check your status each year.
| Who | Unlisted public companies (Rule 9A) and non-small private companies (Rule 9B) |
|---|---|
| Due dates | 29 November and 30 May |
| Small company (from 1 Dec 2025) | Paid-up capital ≤ ₹10 crore and turnover ≤ ₹100 crore |
| Demat set-up | RTA appointment, ISIN from NSDL/CDSL, shareholder demat accounts |
Who this is for
Common scenarios where this service is a good fit.
- Unlisted public companies
- Private companies above the small-company limits
- Companies preparing for institutional investment
What you get
Clear deliverables so you know exactly what's included.
- Applicability check
- RTA and ISIN coordination
- Shareholder dematerialisation support
- Half-yearly PAS-6 filing
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Small-company status checked against the new limits.
RTA appointed and ISIN obtained if not done.
Share capital reconciled with depositories.
PAS-6 filed by the half-yearly due date.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
