# Return of Allotment
## 1. Obligation to File
A company shall file a Return of Allotment with the ROC every time it allots securities.
- Governed by Companies (Prospectus and Allotment of Securities) Rules, 2014
## 2. Time Limit and Form
| Requirement | Detail |
|---|---|
| Form | PAS-3 |
| Time limit | 30 days from date of allotment |
| Fee | As prescribed |
---
## 3. Standard Attachments to PAS-3
The following documents accompany PAS-3, certified by the signatory for correctness:
1. List of allottees showing:
- Names
- Address
- Occupation (if any)
2. Number of securities allotted to each allottee
---
## 4. Additional Attachments — Allotment for Non-Cash Consideration
When shares are allotted for consideration other than cash (excluding bonus shares), also attach:
### (a) Stamped Contract
- Stamped copy of the contract for the allotment.
### (b) Contract of Sale
- If consideration relates to property, assets, services or other consideration — attach the contract of sale.
### (c) Unwritten Contracts
- If the contract is not in writing, the company must:
- Provide its complete particulars
- Get it stamped as if it were written
- It will be treated as an instrument under the Indian Stamp Act, 1899
### (d) Valuation Report
- A registered valuer's report is required to value the non-cash consideration.
---
## 5. Additional Attachments — Issuance under Section 62(1)(c)
If shares are issued under Section 62(1)(c) (preferential allotment) by a non-listed company:
- Attach a valuation report from a registered valuer to PAS-3.
---
## Summary Flowchart
```
Allotment of Securities
↓
File PAS-3 within 30 days
↓
Mandatory: List of allottees + securities allotted
↓
If non-cash: + Contract (stamped) + Valuer's report
↓
If S. 62(1)(c) unlisted: + Valuer's report
```