ROC & Annual FilingsROC Filings

DPT-3 Deposits Return

Annual return of deposits and outstanding loans in Form DPT-3 under Rule 16 of the Companies (Acceptance of Deposits) Rules 2014, due 30 June.

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What's Included

Loan & Deposit Compilation
DPT-3 Form Preparation
Auditor Certificate (if required)
MCA Portal Filing

How It Works

1
Loan & Deposit Compilation
Compile all outstanding loans, deposits, and amounts received from directors, shareholders, and third parties.
2
Categorisation
Categorise amounts as deposits vs. exempted deposits under Rule 2(1)(c) of the Deposit Rules.
3
Auditor Certificate
Obtain auditor certificate for amounts outstanding as on 31 March.
4
DPT-3 Filing
File Form DPT-3 by 30 June each year under Rule 16. Penalty for non-filing: Rs.1 crore or twice the amount of deposits, whichever is lower.

Documents Required

Loan agreements and deposit receiptsRequired
Balance sheet extract showing outstanding loansRequired
Auditor certificate for outstanding amountsRequired
Director loan details with PANOptional

Frequently Asked Questions

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