5.1.16-Companies (Acceptance of Deposits) Rules, 2014
16. Return of deposits to be filed with the Registrar.-
Every company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 3Ist day of March of that year .
(1) Every company, other than a private company, shall disclose in its financial statement, by way of notes, about the money received from the director.
(2) Every private company shall disclose in its financial statement, by way of notes, about the money received from the directors, or relatives of directors.
Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to
the date of publication of this notification in the Official Gazette, as specified in within along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.
Companies (Acceptance of Deposits) Amendment Rules, 2016 dated 29/06/2016
The Companies (Acceptance of Deposits) Amendment Rules, 2019 dated 22.01.2019
The Companies (Acceptance of Deposits) Second Amendment Rules, 2019 dated 30.04.2019
Circular on filing of one time return in DPT -3 Form dated 12.04.2019
Clarification Letter pertaining to Auditor’s Certificate for return of deposits pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014 date 24.06.2019