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of <h1>Companies Must File PAS-6 Bi-Annually for Share Capital Reconciliation; Ensure Compliance with Companies Act, 2013</h1> The Reconciliation of Share Capital Audit Report (Form PAS-6) is a half-yearly filing requirement under the Companies Law. It requires companies to provide details about their share capital, including the corporate identity number, company name, registered office address, and contact information. The form captures data on issued capital, shares held in dematerialized form with CDSL and NSDL, and physical shares. It also requires explanations for discrepancies, details of changes in share capital, and updates on the Register of Members. The form must be verified and certified by a practicing Chartered Accountant or Company Secretary, ensuring compliance with the Companies Act, 2013, and the Depositories Act, 1996.
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