MCA amends the Companies (Prospectus and Allotment of Securities) Rules 2014, effective from 23rd January, 2023

The Ministry of Corporate Affairs has amended Companies (Prospectus and Allotment of Securities) Rules 2014 which will be effective from 23rd January 2023. The Rules have issued new formats for Form PAS-2, Form PAS-3, Form PAS-4.
The following are the forms that are substituted :
| Form PAS-2 | Information Memorandum |
| Form PAS-3 | Return of Allotment |
| Form PAS-4 | Reconciliation of Share Capital Audit Report ( Half Yearly) |
For a detailed read, please refer to the hyperlink below.
Source : Ministry of Corporate Affairs