Filing of Form PAS 3 in case of Call Money

[Vivek]

Hi Team,

Has anybody filed Form PAS 3 in case of Call Money.

Eg: A Pvt Ltd (Note: Shares in Physical Form)

Issue Size: 1000

FV: 10 per shares

Application money: Rs. 3 per shares

First Call: Rs. 2 per shares

Remaining: Rs. 5 per shares (to be called in future)

A Pvt Ltd had already filed PAS 3 for Rs. 3 per shares and accordingly issued SH 1. Now BOD has exercise their rights to make first call and accordingly has called Rs. 2 per share.

Queries:

1. Is PAS 3 required to be filed again for Rs. 2 per shares?

2. If No, then what will be the further course of action? Do we directly need to file AOC 4 NBFC to reflect such transaction?

3. Do we need to issue New Share Certificate (to reflect Paid up amount as Rs. 5) post Call Money or we need to do Endorsement on existing share Certificate (Since there's no new allotment)?

Thanks & Regards,

Vivek