When is Form DPT-3 filed?
Form DPT-3 is filed with the Registrar by 30 June each year. It states, as on 31 March, the deposits the company holds and the receipts that the deposit rules say are not deposits. For the year ended 31 March 2026, that 30 June date has passed.
What does 30 June cover?
Rule 16 requires the return on or before 30 June, with the information as on 31 March of that year, audited by the company’s auditor. The auditor’s certificate is the attachment. The one-time return of amounts outstanding on 31 March 2019 is closed. It is not a second option on the current form. The company’s other annual filings are on the stay-compliant page.
Which receipts go in the return?
A sum that meets the definition of a deposit is reported as a deposit. A sum that rule 2(1)(c) says is not a deposit is reported as that kind of receipt. The list includes a loan from a bank or a notified financial institution, an advance against goods or services in the ordinary course, security money adjusted against that supply, and share-application money allotted within the time the rules allow. A loan from a director is not a deposit where the director gives a written declaration that the money is not borrowed and the loan is disclosed in the financial statements. A relative of a director has that route only in a private company. Those loans are still reported. The declaration is explained on the director’s loan page.
Who is outside the rules?
The deposit rules do not apply to a banking company, a non-banking financial company, or a housing finance company. A listed company is not in that list. A section 8 company is not in that list. A small company is not in that list. A dormant company is not in that list. A private company that has a director’s loan, or an inter-corporate receipt, still considers this return.
What if it is late?
The filing carries the government fee. A delay draws an additional fee. Failing to file does not, by itself, stop a board meeting, block a transfer of shares, disqualify a director, or remove the company’s name from the register. Accepting a deposit in breach of section 73, or failing to repay a deposit, is a different default, and section 76A punishes that default. A late DPT-3 is not that default.
Frequently asked questions
Four questions cover the old one-time return, a listed company, a director’s loan, and a missed filing.
Is the one-time return still open?
No. The one-time return of amounts outstanding on 31 March 2019 was a closed filing. The living return is the annual return due on 30 June.
Is a listed company exempt?
No. A listing does not take a company out of the deposit rules. A banking company, a non-banking financial company, and a housing finance company are the companies the rules leave out.
Is a director’s loan always outside the return?
A loan from a director is not a deposit where the director declares in writing that the money is not borrowed, and the loan is disclosed. That amount is still reported as a receipt the rules do not treat as a deposit.
Does a missed DPT-3 stop board meetings?
No. A late return draws the additional government fee. It does not, by itself, bar a board meeting, a share transfer, or the company’s name on the register.
Sources
The annual return is rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. It is due on 30 June and states the position as on 31 March. Amounts that are not deposits are defined in rule 2(1)(c).