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✓ Updated for FY 2026-27event

PAS-3 — Return of Allotment Fee & Penalty Calculator (2026-27)

Calculate exact normal filing fees and late penalties for PAS-3 (Return of Allotment) based on authorized capital and delay.

📅 Due: Within 30 days of allotment
⚖️ Penalty: 2x to 12x normal fee
📋 Under: Section 39(4), Companies Act 2013

Enter 0 if filing on time

📌Key Facts

  • Filed ByPrivate Limited, Public Limited, OPC
  • Due DateWithin 30 days of allotment
  • Section ReferenceSection 39(4), Companies Act 2013
  • Concessional Fee Applies?Yes (OPC / Small Company)

📊Fee Schedule

Capital SlabNormal FeeOPC/Small
Up to 1 Lakh₹200₹50
1L to 5L₹300₹100
5L to 25L₹400₹150
25L to 1Cr₹500₹200
Above 1Cr₹600₹200

What is PAS-3?

Form PAS-3 (Return of Allotment) is a crucial filing that a company executes whenever it issues new shares to investors or promoters. It serves as the official declaration to the government documenting who bought the shares, how many were bought, and at what premium or discount, ensuring absolute transparency in corporate fundraising.

Who Must File PAS-3?

Any company having a share capital that makes an allotment of shares or securities (via private placement, rights issue, or bonus issue) must file PAS-3.

PAS-3 Due Date & Timeline

The Return of Allotment must be filed within 30 days from the date the shares were formally allotted via a board resolution.

Consequences of Late Filing PAS-3

If PAS-3 is delayed, the MCA levies a multiplier-based penalty (up to 12x the normal fee). Furthermore, under Section 39, the company and its defaulting officers can face severe adjudication fines extending up to ₹1,000 per day or ₹1 Lakh, whichever is less, independently of the late filing fee.

Fee Calculation Example

Scenario: A Public Company with ₹2 Crore capital files PAS-3 exactly 70 days after the 30-day deadline.

  • Normal Filing Fee: ₹600
  • Late Penalty (61 to 90 days delay = 6x fee): ₹3,600
  • Total Liability: ₹600 + ₹3,600 = ₹4,200

Frequently Asked Questions

What is Form PAS-3?

PAS-3 is a Return of Allotment filed with the ROC to declare that the company has allotted new shares to shareholders.

When is PAS-3 due?

It must be filed within 30 days from the date of the board meeting where the shares were formally allotted.

What happens if PAS-3 is not filed?

If not filed, the newly allotted shares will not reflect in the MCA master data, and heavy multiplier penalties will apply upon delayed filing.

Is PAS-3 needed for rights issues?

Yes, PAS-3 must be filed whenever shares are allotted, whether through a rights issue, private placement, or bonus issue.

Does PAS-3 require a valuation report?

Yes, if shares are allotted for consideration other than cash or through private placement, a registered valuer’s report must be attached.

Often filed together with:

DIR-12— Director Changes

Other calculators:

LLP Penalty Calculator →MSME Interest Calculator →

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