Reporting Of Outstanding Receipt of Money or Loan By A Company Which Not Considered As Deposits in Form DPT 3 as notified by Companies (Acceptance of Deposits) Amendment Rules, 2019.


These rules may be called the Companies (Acceptance of Deposits) Amendment Rules, 2019.

In the said rules, in rule 16, the following Explanation shall be inserted, namely:-

“Explanation- 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.

Here return means Return of Deposit & Return for particulars of transaction not considered as deposit.

In the said rules, in rule 16(A), after sub-rule (2), the following sub-rule shall be inserted, namely:-

“(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 01 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 publication of this notification.

Here Return means “Return for particulars of transaction not considered as deposit”. 


So all Co Public or Pvt (other than govt co) require to file DPT3.


  • Any amount received as a loan or facility from any banking company/ Public Financial Institutions
  • Any amount received from government
  • Any amount received from foreign Governments; or Foreign or international banks/ Financials Institution/ Foreign body corporates/Collaborator/Foreign citizen/Foreign export credit agencies;
  • Any amount received against issue of commercial paper
  • Any amount received by the company from any other company (inter corporate loan/investments).
  • share application money or advance towards allotment of securities pending allotment,
  • Any amount received from a person who, at the time of the receipt of the amount, was a director of the company or the relative of the director of a private company.
  • Any amount raised by the issue of bonds or debentures
  • Any amount received from an employee of the company
  • Any amount received in course of, or for the purposes of the business of the company- As an advance for supply of goods or provision of services/As advance accounted in connection with consideration for immovable property/As security deposit /advance received under long term projects for supply of capital goods, etc.
  • Such other outstanding receipt of money or loan which have not been considered as deposits as per Companies Act


Due Date as per Rule 16A – 22 April 2019

Due date as per Rule 16 – Every year after end of financial year before 30 June.


In form following information file-

CIN, Name, purpose, object, Net worth, total no of deposit holder, particular of deposit, particular of liquid asset, particular of charge, Total amounts of outstanding money or loan received by a company but not considered as deposits.


1. Auditor’s certificate;

2. Copy of trust deed;

3. Copy of instrument creating charge;

4. List of depositors;

5. Details of liquid assets;

6. Optional attachment, if any.

Author Bio

Qualification: CS
Company: Ishrat Siddiqui & Associates
Location: Gurgaon, Haryana, IN
Member Since: 31 Jul 2018 | Total Posts: 7
Ishrat Siddiqui,(B.COM, ACS), PRACTICING COMPANY SECRETARY FROM GURGAON. She is Associate Member of The Institute of Company Secretaries of India. Her domain is in assignments related to Companies Act 2013, Secretarial Audit, FEMA,Taxation . etc View Full Profile

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One Comment

  1. Abhijit Das says:

    What does mean by “inter corporate loan/investments” as per (Meaning of Outstanding receipt of Money or Loan But not considered as deposits) Companies Acceptance of deposites Amendment rules, 2019 ?

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