Companies (Acceptance of Deposits) Amendment Rules, 2019 – FORM DPT-3 (Return of Deposits)
Ministry of Corporate Affairs (MCA) vide its notification dated 22nd January, 2019, hereby makes rules to amend Companies (Acceptance of Deposit Rules), 2014. These Rules may be called as COMPANIES (ACCEPTANCE OF DEPOSIT) AMENDMENT RULES, 2019.
2) DATE OF ENFORCEMENT:
The above enumerated Rules shall come into force on the date of their publication in the Official Gazette.
a) In the Companies (Acceptance of Deposit) Rules, 2014, after the words “Infrastructure Investments Trusts”, the words “REAL ESTATE INVESTMENT TRUSTS” shall be inserted.
b) In Rule 16, the following particulars shall be inserted:
“It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every Company other than Government Company”
4) APPLICABILITY AND TIME PERIOD:
Every Company other than Government Company
The above mentioned Company’s shall file a onetime Return of Outstanding Receipt of Money or loan by a Company but not considered as Deposits, as enumerated in “form DPT-3 within 90 days” from the date of the Notification issued by MCA on 22nd January, 2019.
5) IMPORTANT PARTICULARS OF FORM “DPT–3”:
a) CIN, Name, Registered Office & E-mail id of the Company.
b) Purpose of the Form, Type of the Company, Objects of the Company.
c) Date of Last Closing of Accounts, Net worth as per the Latest Audited Balance sheet preceding the date of the Return.
d) Total No. of Deposit Holders as on 1st April, Particulars of Deposits.
e) Amount of Deposits that have matured but not claimed.
f) Amount of Deposits that have matured & claimed but not paid.
g) Particulars of Liquid Assets
h) Particulars of Charge
i) Total amount of outstanding money or loan.
j) Particulars of Receipt of money or loan by a Company but not considered as deposits, at the end of financial year, in terms of clause(c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposits) Rules, 2014.
i) Auditor’s Certificate
ii) Copy of instrument creating charge
iii) List of Depositors
iv) Details of Liquid Assets
v) Optional Attachment, if any.
As Provided in the Companies (Registration Offices & Fees) Rules, 2014.