As per notification dated January 22, 2019 the MCA amended the rule 16A and state that every company other than a Govt. Company shall file Onetime Return for disclosure of details of ‘outstanding money’ or ‘loan received‘ by a company but not considered as deposits in terms of Section 73 read with Rule 2(1) (c) of the Companies (Acceptance of Deposits) Amendment Rules 2019.
The details from April 01, 2014 and upto the date of notification was demanded in form DPT-3 but later on MCA extended the due date to June 29, 2019.
MCA has also asked to attached auditor certificate in DPT-3. The format of which is attached. This should be printed on the letter head of the Auditor giving the certificate.