FORM DPT-3 (Return of Deposit)


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In this article we discuss about the Form DPT-3.

Rule 16: Return of deposits to be filled with the Registrar

Every company other than Government company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on 31st day of March of that year duly audited by the auditor of the company.

Explanation:- It is clarified that Form DPT-3 shall be used for filling return of deposit OR particulars of transaction not considered as deposit OR both by every company other than Government company.

Rule 16 (A) (3):-

Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 1st April, 2014 to the date of publication of this notification in the Official Gazette, as specified in Form DPT-3 within ninety days from the date of said notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.

Summaries:-

  • This Form DPT-3 is to be filled every company other than Government Company.
  • This return also called ONETIMERETURN.
  • Form DPT-3 used for filling return of deposit OR particulars of transaction not considered as deposit OR both.

Deposit Means {Rule 2 (c)}:-

Deposit include any receipt of money by way deposit or loan or in any other form, but does not include:

  • Amount received from the Central Government, State Government etc.
  • Amount received from foreign governments/banks etc.
  • Amount received as loan from banks, banking companies etc.
  • Amount received as loan from Private Financial institutions (PFIs), any regional Financial Institutions or insurance companies or scheduled banks.
  • Amount raised through issuance of commercial paper;
  • Inter- corporate deposits;
  • Amount received as subscription money for securities pending allotment;
  • Amount received from directors/ relative of directors in case of a private company;
  • Amount raised by issue of secured bonds/ debentures;
  • Amount raised through issuance of unsecured listed NCDs;
  • Non-interest bearing security deposit received from employees;
  • Non-interest bearing amount held in trust;
  • Advance from customers;
  • Amount brought by the promoters;
  • Any amount accepted by a Nidhi;
  • Any amount received by way of subscription in respect of a chit;
  • Any amount received by the company under any collective investment scheme;
  • Amount received by start- up company by way of convertible note;
  • Amount received from Alternate Investment Funds (AIFs), venture capital funds (VCFs) real estate investment trusts (REITs) etc.

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