DPT-3 COMPLIANCE

Applicable Rule: Companies (Acceptance of Deposit) Rules, 2014

Coverage aspects: every Company other than Government Companies.

 File a onetime return in a form DPT-3 relating to outstanding receipt of

money or loan by a company but not considered as deposits.(*Rule
2(1)(C)

Due Date: Within 90 days from31.03.2019 I.e. within 30.06.2019

DPT-3 shall be filed for the purpose of

Onetime Return Particulars Return of

Return for of of Deposit and
disclosure of Deposi transactions Particulars of
details of t by a transactions
outstanding company by a company
money or not not
loan received considered considered as
by a as deposit deposit
company but
not
considered
as deposits.

1. Net Worth as per the latest audited balance sheet preceding the date of the
return

2. Particulars of charge

(a) Date of entering into trust deed

(b) Name of the trustee

(c) Short particulars of the property on which change is created for securing
depositors

(d) Value of the property

3. Credit Rating obtained

(a) From (Name of the agency)

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 (b) Rating

(c) Date

4. Auditor certificate

5. Copy of trust deed – Mandatory if company has trust deed and details of same
are mentioned in the form.

*Rule 2(1)(C) of Companies (Acceptance of Deposit) Rules, 2014:

”deposit” includes any receipt of money by way of deposit or loan or in any other
form, by a company, but does not include,

(i) Amount received from central government, state government etc;

(ii) Amount received from foreign governments/ banks etc;

(iii) Amount received as loan from banks, banking companies etc;

(iv) Amount received as loan from Private Finance institutions (PFIs), any regional
Financial Institutions or insurance companies or scheduled banks;

(v) Amount raised through issuance of commercial paper;

(vi) Inter- corporate deposits;

(vii) Amount received as subscription money for securities pending allotment;

(viii) Amount received from directors/ relative of directors in case of a private

company;

(ix) Amount raised by issue of secured bonds/ debentures;

(x) Amount raised through issuance of unsecured listed NCDs;

(xi) Non-interest bearing security deposit received from employees;

(xii) Non-interest bearing amount held in trust;

(xiii) Advance from customers;

(xiv) Amount brought by the promoters;

(xv) Any amount accepted by a Nidhi;

(xvi) Any amount received by way of subscription in respect of a chit;

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(xvii) Any amount received by the company under any collective investment
scheme;

(xviii) Amount received by start- up company by way of convertible note;

(xix) Amount received from Alternate Investment Funds (AIFs), venture capital
funds (VCFs) real estate investment trusts (REITs) etc.

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