Reconciliation of share capital: half yearly reporting of issued shares, demat holdings, capital changes and professional certification. Form PAS-6 mandates half yearly reconciliation of issued share capital by ISIN, reporting holdings in CDSL, NSDL and physical form, reasons for discrepancies, tabulation of capital changes by event type, disclosure of shares held by promoters/directors/KMPs, Register of Members update status, demat request delays, and appointment of common share registry agency; it requires authorised digital signing and professional certification with verification against original records and liability for wrongful certification under Section 448.