電子フォーム PAS-3 | 株式・証券の割当届出書

Share capital is that part of share which comes from allotment of shares, i.e., investment made by any person in the company through subscribing shares of such company. Companies Act, 2013 (“The Act”) requires company to inform by filling PAS 2 E Form about allotment of share to the Registrar of Company (“RoC”).

Provisions related to allotment of securities to public and private group and provisions of reporting related to allotment of shares is given u/s 39 and 42 of the Act read with Rule 12 and 14 of Companies (Prospectus and Allotment of Securities) Rules, 2014 (“The Rules”).

1. Manner of Allotment of Shares

1.1 Allotment of Securities by Companies to Public (Section 39 of the Act)

As per Section 39 of the act, a company may collect share capital through issuance of shares to public at large. However, such allotment will be subject to the conditions given in such section which are as follows:

• A Company can't allot shares through public subscription unless the amount stated as minimum subscription in the prospectus has been subscribed and application money related to such minimum subscription has been received by the company (Section 39(1))
• Application money on security shall not be less than 5% of the nominal value of the security. SEBI may prescribe a different percentage. (Section 39(2))
• If amount stated as minimum subscription has not been subscribed or such amount is not received within 30 days from date of issuance of prospectus then company is required to refund entire amount received within such time as may be prescribed. (Section 39(3))
• Whenever a company makes allotment of securities then the Company shall intimate RoC about such allotment.

1.2 Allotment of securities on private placement (Section 42 of the Act)

As per section 42, a company may make allotment of share through private placement subject to the conditions given u/s 42 of the act. Major conditions are:

• A company shall make private placement to select group of persons as identified by the Board ("Identified Persons"). Number of allottees shall not exceed 50 or such higher number as may be prescribed in a financial year. Shares allotted to the qualified institutional buyers and employees of the company shall not be considered in aforementioned number.
• Company shall issue private placement offer and application in prescribed manner to identified persons. Company is required to record name and addresses of such identified persons.
• Every identified person who is willing to subscribe such apply for allotment for shares alongwith subscription money either paid by cheque or Demand Draft or other banking channel.
• A company can't utilise money raised through private placement unless allotment is made and company has filed intimation about such allotment to RoC.
• No fresh offer or invitation for private placement can be made till the time earlier issued any offer or invitation is pending.
• Company shall make allotment of shares within 60 days of receipt of application money.
• If company fails to make allotment of shares within 60 days then the company will be liable to refund such money to the subscribers within 15 days from expiry of such 60 days.
• Money received on application under this section shall be kept in a separate bank account in a scheduled bank and shall not be utilised for any purpose other than—
  • (a) for adjustment against allotment of securities; or
  • (b) for repayment of monies where the company is unable to allot securities.
• No company issuing securities under this section shall release any public advertisements or utilise any media to inform the public at large about such an issue.

2. Intimation of Allotment of shares to RoC

2.1 Allotment of shares to Public at large (Section 39(4) of the act read with Rule 12 of  
The Companies (Prospectus and Allotment of Securities) Rules, 2014 )

As per Section 39(4) of the Act read with Rule 12 of the Rules, if a company makes allotment of shares to public at large then company shall file with the registrar a return of allotment of shares within 30 days in form PAS-3.

2.2 Allotment of shares through private placement (Section 42 of the act read with Rule 14 of The Companies (Prospectus and Allotment of Securities) Rules, 2014 )

Similarly, as per Section 42 of the act read with Rule 14 of the rules, if a company makes allotment of shares through private placement then the company shall file with the registrar a return of allotment in form PAS-3 within 15 days of allotment.

3. Information to be provided while filing form PAS-3

3.1 Allotment of shares to public at large

While filing intimation to the RoC about allotment of shares to the public at large, company shall provide following detailed information:

1. List of
   allottees containing their Name, address, occupation and number of securities
   allotted to each of the allottees.
2. If
   securities are allotted for consideration other than cash then the company
   shall file copy of contract (duly stamped) pursuant to which securities have
   been allotted.
3. If a
   contract is not reduced to writing, the company shall furnish particulars of
   contract stamped with same stamp duty as would have been applicable if the
   contract had been reduced to writing.
4. In case
   consideration is received in kind, a report of registered valuer should be
   attached.
5. In case of
   issue of bonus shares, a copy of resolution passed in general meeting
   authorizing issue of such shares should be attached.
6. If shares are
   issued by a company other than listed company to such person which are
   authorized by a special resolution then the company is required to attach
   report of registered valuer along with form.

3.2 Allotment of shares through private placement

While filing return of allotment of securities, company shall attach a complete list of all security holders containing:

1. 氏名、
   住所、納税者番号（PAN）、および当該証券保有者のメールアドレス
2. 保有する
   証券の種類
3. 証券の
   割当日
4. 保有する
   証券の数、額面金額、および当該証券の払込金額
   、ならびに証券の全額が現金以外の対価で発行された場合の
   対価の詳細

4. PAS-3の提出期限

株式割当届出書の提出期限は以下の通りです。

5. PAS-3フォームに記載すべき情報

PAS-3フォームには、以下の情報を入力する必要があります。

• 法人識別番号（CIN）
• 会社名、本店所在地、および会社のメールアドレスは、CINに基づいて自動入力されます。
• 現金で払い込まれる割当証券：
• 割当の総数（最大5件までの詳細を入力可能。割当数が5件を超える場合、会社は5件を超える分について別途フォームを提出する必要があります）
• 割当日
• 株主総会決議日
• フォームNo. MGT-14のSRN
• 割当の性質：優先株式／議決権制限なし普通株式／議決権付き普通株式／社債
• 割当に関する詳細情報
• 現金以外の対価で割り当てられた証券
  • 割当の総数（最大3件までの詳細を入力可能。割当数が3件を超える場合、会社は3件を超える分について別途フォームを提出する必要があります）
  • 割当日
  • 株主総会決議日
  • フォームNo. MGT-14のSRN
  • 割当の性質：優先株式／議決権制限なし普通株式／議決権付き普通株式／社債
  • 割当に関する詳細情報
• 対価の詳細
• ボーナス株式の詳細
• 私募の詳細
• 割当を考慮した後の会社の資本構成
• 割当を考慮した後の会社の負債構成
• 割当先リストの全件が添付書類として同封されているか

6. PAS-3提出時に適用される手数料

PAS-3とともに支払うべき法定手数料の額は、株式資本に基づきます。株式資本に基づく手数料体系は以下の通りです。

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ただし、株式資本を有しない会社の場合、適用される手数料は200インドルピーです。

7. PAS-3の提出が遅延した場合の追加手数料

会社が所定の期間内にPAS-3を提出しなかった場合、以下の追加手数料が適用されます。

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8. PAS-3電子フォームの提出期限

PAS電子フォームは、割当日から15日以内に提出する必要があります。

9. 株式割当に関する規定の不履行に対する罰則

9.1 一般公衆への株式割当（第39条）：

会社法第39条(5)に基づき、会社が割当日から30日以内にPAS-3を提出しなかった場合、会社および不履行の責任を負う役員は、不履行が継続する期間中、1日につき1,000インドルピー、または100,000インドルピーのいずれか低い方の罰金を科されます。

9.2 私募による株式割当（第42条）：

会社法第42条(9)に基づき、会社が第(8)項で規定された期間内にPAS-3を提出しなかった場合、会社、その発起人、および取締役は、不履行が継続する期間中、1日につき1,000インドルピー（ただし250万インドルピーを上限とする）の罰金を科されます。

PAS-3電子フォームのダウンロードはこちら

Compliance for companies registered under ROC

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