Note 1

AS 1

Share Capital

General Instructions for Preparation of Statements

Share Capital shall be disclosed as: Authorized, Issued, Subscribed and Paid-up.

Audit Procedures Dashboard

Share Capital (Division 1)

Verify PAS-3 filed with MCA for new shares allotted during the year.

Trace share application money received to bank statements.

Date of Allotment	Allottee Name	No. of Shares	Issue Price (₹)	PAS-3 Status	Conclusion
15/04/23	Alpha Holdings	10,000	150	Filed	Pass
10/05/23	Mr. John Doe	5,000	150	Filed	Pass
22/07/23	Beta Capital	25,000	160	Filed	Pass
18/08/23	Gamma Inc.	8,000	160	Filed	Pass
05/10/23	ESOP Trust	12,000	100	Pending	Follow Up
12/11/23	Delta Corp	15,000	180	Filed	Pass
28/01/24	Mrs. Jane Smith	3,000	180	Filed	Pass
15/02/24	Omega LLC	20,000	200	Not Filed	Deficient
10/03/24	Retail Investors	50,000	200	Filed	Pass