Every company is required to disclose particulars of deposits and other outstanding receipts of money or loans that are not treated as deposits, in order to give the Registrar of Companies (ROC) visibility into the company's borrowings and inter-corporate/related-party funding.
Return of Deposits / Outstanding Receipt of Money or Loan under the Companies (Acceptance of Deposits) Rules, 2014
Every company is required to disclose particulars of deposits and other outstanding receipts of money or loans that are not treated as deposits, in order to give the Registrar of Companies (ROC) visibility into the company's borrowings and inter-corporate/related-party funding.
This is done by filing Form DPT-3, in accordance with Section 73 of the Companies Act, 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. Form DPT-3 is essentially a return giving details of the outstanding money or loans received by a company that have not been considered as deposits, in accordance with Rule 2(1)(c) of the Deposit Rules, as well as particulars of actual deposits, if any, accepted by the company. It applies to all companies – private, public, small, or otherwise – other than Government companies, and is filed annually to keep the ROC updated on the company's outstanding borrowings as on 31st March each year.
Every company, other than a Government company, having any outstanding loan or money received (whether treated as a deposit or exempted from the definition of deposit) as on 31st March of a financial year must file Form DPT-3, irrespective of whether the company has actually accepted deposits from the public.
DPT-3 covers not only actual ‘deposits’ taken from the public/members, but also amounts that are excluded from the definition of deposit under Rule 2(1)(c), such as loans from directors, loans from banks/financial institutions, unsecured loans from holding/subsidiary/associate companies, share application money pending allotment beyond the prescribed period, and advances received for goods/services.
Form DPT-3 can be filed as a ‘Return of Deposit,’ ‘Particulars of transactions not considered as deposit,’ or ‘Return of Deposit and Particulars of transactions not considered as deposit,’ depending on the nature of the outstanding amounts.
DPT-3 must be filed annually, on or before 30th June, giving details of outstanding money or loans as on 31st March of the immediately preceding financial year.
The particulars in DPT-3 must be certified by a statutory auditor of the company, confirming the correctness of the figures disclosed, based on the audited financial statements.
Companies with no outstanding loans, deposits, or exempted receipts as on 31st March are generally not required to file DPT-3 for that year, since the filing obligation is triggered only by the presence of outstanding liabilities.
Collapsible FAQs (or accordions) let visitors browse questions and click to expand answers, keeping pages uncluttered
Complete registration with expert CA support