Share Allotment & PAS-3 Filing
Allotment of shares, return of allotment and share certificates
- 1RouteRights, preferential or private placement decided.
- 2ApprovalsResolutions passed and offer documents issued.
- 3Money and allotmentFunds received; board allots shares.
- 4FilingsPAS-3, FC-GPR and certificates completed.
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 Share Allotment & PAS-3 Filing
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
When a company issues new shares it must pass the required board and shareholder resolutions, receive the money (in a separate bank account for private placements), allot the shares and file the return of allotment in Form PAS-3 — within 15 days for private placements under Section 42 and within 30 days otherwise. Share certificates must be issued within two months of allotment.
Every new issue follows one of the routes in Section 62 (rights issue, ESOP or preferential allotment) or a private placement under Section 42, and each route has its own approvals and documents. Getting the route wrong is a common cause of ROC objections during later fundraises.
For private placements the money must come into a separate bank account, shares must be allotted within 60 days of receipt, and unallotted money must be refunded within the next 15 days. The PAS-3 return lists every allottee with the amount paid.
Allotments to non-residents also need FEMA pricing compliance and Form FC-GPR within 30 days of allotment.
| Return of allotment | PAS-3 — 15 days for private placement, 30 days otherwise |
|---|---|
| Share certificates | Within 2 months of allotment (Section 56(4)) |
| Private placement money | Separate bank account; allot within 60 days or refund |
| Foreign allottee | FC-GPR within 30 days of allotment |
| Demat | Non-small private companies issue securities only in demat form |
Who this is for
Common scenarios where this service is a good fit.
- Startups issuing shares to founders, angels or VCs
- Companies raising capital from existing shareholders
- Companies converting loans or CCDs into equity
What you get
Clear deliverables so you know exactly what's included.
- Choice of issue route and resolutions
- Valuation coordination where required
- PAS-3 filing and share certificates
- Register of members and cap table update
- FC-GPR for non-resident allottees
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.
Rights, preferential or private placement decided.
Resolutions passed and offer documents issued.
Funds received; board allots shares.
PAS-3, FC-GPR and certificates completed.
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.
