https://www.taxtmi.com/forum/issue?id=120610 The obligation to obtain an ISIN and to dematerialise securities under Rule 9B is subject to a transition window; Form PAS-6 presumes an ISIN for reporting where dematerialisation is mandatory. If a company that became non-small in May 2025 remains within the Rule 9B transition period and lacks an ISIN, PAS-6 cannot be completed and non-filing for the half-year ending 30 September 2025 does not constitute non-compliance while the transition timeline applies. en-us Fri, 21 Nov 2025 17:01:51 +0530 Fri, 19 Dec 2025 10:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120610 The obligation to obtain an ISIN and to dematerialise securities under Rule 9B is subject to a transition window; Form PAS-6 presumes an ISIN for reporting where dematerialisation is mandatory. If a company that became non-small in May 2025 remains within the Rule 9B transition period and lacks an ISIN, PAS-6 cannot be completed and non-filing for the half-year ending 30 September 2025 does not constitute non-compliance while the transition timeline applies. Discussion-Forum Companies Law Fri, 21 Nov 2025 17:01:51 +0530 https://www.taxtmi.com/forum/issue?id=120610