MCA introduces new eForm PAS-6 w.e.f. March 11, 2015 without amending the rules
E-Form PAS-6 is
required to be filed pursuant to Section 42 of the Companies Act, 2013 and rule
14(3) of Companies (Prospectus and Allotment of Securities) Rules, 2014 which
are reproduced for your reference
"Rule 14(3)
provides that a copy of such record along with the private placement offer
letter in Form PAS-4 shall be filed with the Registrar"
However,
instruction kit to the eForm modified the wordings and are reproduced as below:
" The
company shall maintain a complete record of private placement offers in Form
PAS-5 : Provided a copy of such record along with the private placement offer
letter in Form PAS-6 shall be filed with the Registrar (ROC)"
So Rule neither
provides for the filing of eForm PAS-6 nor draft of eForm. However, as per
latest requirement and considering the help of eForm as final one, Companies
are required to file eForm PAS-6 with ROC such offer letter within a period of
30 days from the date of its circulation.
The eForm will be
processed by the office of RoC (Non STP). Filing fees of form varies from Rs.
200 to Rs. 600 depending on the capital of the Company and additional fees for
late filing varies from 2 times to 12 times of normal fees.
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