MCA entails disclosures of charges in the revised forms PAS-2, PAS-3, & PAS-6
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- By Chetan Kulasri
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- Last Updated on 24 January, 2023
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Notification No. G.S.R……(E)., Dated 20.01.2023
The MCA has amended the Companies (Prospectus and Allotment of Securities) Rules, 2014. The Ministry has substituted form PAS-2, PAS-3 & PAS-6 with the new forms. Now, in form PAS-2, formats of disclosure relating to charges has been amended. In form PAS-3, greater disclosures regarding valuation undertaken is to be given. Further, in form PAS-6, greater disclosure of details of shares as per class is to be given.
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