Due Dates PAS-3 — Return of Allotment
PAS-3 — Return of Allotment
Companies Act 2013 s.39(4)
Filed within 30 days from date of allotment of any securities (equity, preference, debentures). Attach the members list and valuation report where applicable.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 30 days of allotment | Additional ROC fee u/s 403; s.39(5) penalty (₹1,000/day, cap ₹1 lakh) for late filing | Also file FC-GPR within 30 days for FDI allotment (separate FEMA filing). |
| FY 2025-26Current | Within 30 days of allotment | Additional ROC fee u/s 403; s.39(5) penalty (₹1,000/day, cap ₹1 lakh) for late filing | Also file FC-GPR within 30 days for FDI allotment (separate FEMA filing). |
| FY 2026-27 | Within 30 days of allotment | Additional ROC fee u/s 403; s.39(5) penalty (₹1,000/day, cap ₹1 lakh) for late filing | Also file FC-GPR within 30 days for FDI allotment (separate FEMA filing). |
FY-specific notes
FY 2024-25: Also file FC-GPR within 30 days for FDI allotment (separate FEMA filing).
FY 2025-26: Also file FC-GPR within 30 days for FDI allotment (separate FEMA filing).
FY 2026-27: Also file FC-GPR within 30 days for FDI allotment (separate FEMA filing).
⚠ VERIFY
Valuation report requirement u/s 62(1)(c) applies for preferential allotment; confirm valuation basis (registered valuer for unlisted).
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →