valid as on 30/09/2020

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 .

 It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company.

(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.

 

To view the return,Click Here
MCA has clarified that Auditor’s Certificate and Details of deposits from Audited Financial Statement is required only for filing Return of Deposit vide its clarification letter dated 24.06.2019. To view the clarification letter, Click Here.
Inserted vide Companies (Acceptance of Deposits) Amendment Rules, 2019 dated 22.01.2019. To view the notification,Click Here
Inserted vide Companies(Acceptance of Deposits) Amendment Rules, 2016 dated 29.06.2016. To view the notification,Click Here
Inserted vide Companies (Acceptance of Deposits) Amendment Rules, 2019 dated 22.01.2019. To view the notification,Click Here
Substituted vide the Companies (Acceptance of Deposits) Second Amendment Rules, 2019 dated 30.04.2019. To view the Notification, Click Here.
To view the return,Click Here
Substituted vide the Companies (Acceptance of Deposits) Second Amendment Rules, 2019 dated 30.04.2019. To view the Notification, Click Here.
MCA has relaxed the additional fees and extended last date to file one time e-Form DPT-3 till 30 days from the form deployment date vide its circular dated 12.04.2019. To view the Circular, Click Here.

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


Form DPT-3 (Effective from 15.08.2018)


Form DPT-3 [Substituted vide Companies (Acceptance of Deposits) Amendment Rules, 2019 dated 22.01.2019]


Form DPT-3 Return of deposits


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