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.
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.