BooksIQDPT-3 is the annual return every company (except a government company) must file with the MCA by 30 June each year, declaring outstanding deposits AND money received which is NOT a deposit (loans, advances) as on 31 March of the preceding FY.
Key points
- Rule 16 of the Companies (Acceptance of Deposits) Rules 2014 requires EVERY company (including a private company) other than a government company to file DPT-3 annually by 30 June, reporting (a) outstanding deposits covered under §73-76 of the Companies Act 2013, and (b) amounts received by the company that are NOT treated as deposits per Rule 2(1)(c) — e.g. director loans, advances from customers, inter-corporate loans.
- The auditor's certificate is required for the deposits section.
- Filing fee is graded by paid-up capital.
- Non-filing attracts penalties under §76A and Rule 21.
Reference: Rule 16, Companies (Acceptance of Deposits) Rules 2014
This page is general information for Indian businesses, current as of the
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and how a provision applies depends on your specific facts. Confirm the
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