Return of allotment: companies must file PAS-3 and attach certified allottee lists plus valuation and contract documents. Companies must file a return of allotment in Form PAS-3 within thirty days of any allotment, attaching a certified list of allottees. For securities allotted for non-cash consideration (other than bonus shares), the duly stamped contract or stamped particulars where no written contract exists must be attached, together with a registered valuer's valuation report; the Registrar may require stamp duty adjudication. For certain statutory subscription issues by unlisted companies, a registered valuer's report is also required, with interim valuation by a SEBI-registered merchant banker or an experienced chartered accountant permitted.