In this Article author discusses about requirement of auditor certificate for filing of e-form DPT-3. Whether auditor certificate mandatory for all the DPT-3, if not then what are the situations when certificate from auditor required for DPT-3?

Point of Editorial:

Is Chartered Accountant Certificate required for e-form DPT-3?

This is very crucial question in respect of DPT-3. As nowhere in Section 73 or rule 16 mentioned about certificate of Auditor. But in many cases ROC’s ask for certificate from Statutory Auditor of Company.

Solution of this questions is mentioned in Help Kit of e-form DPT-3. As per instruction kit of DPT-3.

Auditor’s certificate – Mandatory if purpose ‘Return of Deposit’ or ‘Return of Deposit and Particulars of transactions by a company not considered as deposit’ is selected.

Conclusion:

Therefore, one can opine that if company having deposit and select remote button no 2 or remote button no. 4 then it is mandatory to attach certificate from Auditor.

Example: If Company receive loan from shareholder in such case Company is required to attach certificate from auditor in e-form DPT-3.

Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com).

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