All about Form DPT-3 : Return of Deposits or particulars of transactions not considered as Deposits
- Kajol Mathur
- May 6
- 2 min read
✅ Purpose of Form DPT-3
Form DPT-3 is a mandatory annual return to be filed by companies (except a few exempted ones) to furnish information about:
To get information on Deposits accepted by the company, and/or
Money or loans received by the company which are not considered as deposits under the Companies (Acceptance of Deposits) Rules, 2014.
To get Entity wise (Body Corporate, directors, Members) information of loan received by the Company
To check compliance of Section 73 by Company
To keep control over the Companies from acceptance of Loan, Deposits and Advance.
📜 Legal Framework
Section 73 of the Companies Act, 2013 : Prohibition on acceptance of deposits from public.
Rule 2(c) of Companies (Acceptance of Deposits) Rules, 2014 defines ‘Deposits’ & ‘not considered deposits’
Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014 provides for Return of Deposits in Form DPT-3.
MCA Notification dated 22nd January 2019 made DPT-3 mandatory for all companies (except specified ones)
🏢 Applicability
Applicable to:
All Companies, including:
Private Companies
Public Companies
One Person Companies
Small Companies
✅ Whether or not the company has accepted deposits, it must file DPT-3 if it has any outstanding receipt of money not treated as a Deposit.
❌ Exemptions
DPT-3 is not applicable to:
Government Companies (in case of Exempted Deposit)
Banking companies
Non-Banking Financial Companies (NBFCs) registered with RBI.
Housing Finance Company (HFCs) registered with the National Housing Bank.
📅 Due Date
Return Type | Due Date |
Annual Return (as on 31st March) | 30th June every year |
🧾 Types of Return in DPT-3
Return Type | Use |
1. Return of Deposits | For actual deposits accepted under Section 73 |
2. Particulars not considered as deposits | For exempted receipts like loans from Directors, Commercial paper, Inter-Corporate loans |
3. Both (1) and (2) | If company has both deposit and non-deposit receipts |
📌 Common Receipts Considered as Non-Deposits
Loans from Directors or relatives of Directors
Inter-Corporate borrowings
Advances for goods or services within 365 days
Share application money pending allotment (within time limits)
Security deposits (if within business norms)
Money received from Statutory Authorities (CG, SG,Foreign Govt)
Loans from Banks (SBI, Public Financial Institutions)
Issue of Commercial Paper
Amount from employee of Company (within limit)
📝 Disclosures to be Made
Total amount of deposits
Particulars of exempted receipts (loans from directors, inter-corporate loans, etc.)
Credit rating (if applicable)
Details of the Trust Deed (for secured deposits)
Audited Financials as on 31st March
Auditor’s Certificate (if applicable)
Net worth of the company
Date and mode of receipt of money
Nature and category of money received
📄 Documents Required
Auditor’s Certificate (Mandatory if accepting deposits)
Board Resolution authorizing the filing
Details of receipts/exempted deposits
Copy of Trust Deed (if secured deposits)
Instrument evidencing charge (if applicable)
List of depositors (if applicable)
Audited financial statements
✍️ Signing & Filing
Filed online via MCA portal
Digital Signature Certificate (DSC) of Director/Authorized Person
Must be certified by a Practicing Professional (CA/CS/CMA in practice)
⚠️ Penalties for Non-Compliance
Company and officers liable under Section 76A
Company : One crore rupees or twice the amount of deposit accepted by the company, whichever is lower extend upto 10 crore
Officers liable for fine up to ₹1 crore and/or imprisonment up to 7 years
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