Requirement to File FORM DPT – 3 by EVERY COMPANY other than Government Company
MCA vide notification dated January 22, 2019, makes the following rules for filling of Form DPT-3 by every Company as Return of Deposit or Particulars of Transaction not considered as Deposit or Both.
Every Company to which Companies (Acceptance of Deposits) Rules, 2014 Applies.
RULE 16 (Before insertion of Explanation)
Every company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in Companies (Registration Offices and Fees) Rules, 2014 and furnish the information contained therein as on the 3Ist day of March of that year duly audited by the auditor of the company.
RULE 16 (After insertion of Explanation)
Revised Applicability and Effect:
Every Company, Other Than Government Company, to which Companies (Acceptance Of Deposits) Rules, 2014 Applies, shall have to File Form DPT-3.
FORM DPT-3 SHALL BE USED AFTER INSERTION OF EXPLANATION.
Return of Deposit or Particulars of Transaction not considered as Deposit or Both.
On or before the 30th day of June, of every year.
RULE 16(A)(Effect of Insertion of New Sub-Rule(3))
Every company (Other than Government Company) to which these rules apply, shall file a one-time 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 01st 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 along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.”
i. Government Company.[Section 2(45) of the Companies Act, 2013]
ii. Every Company to which Companies (Acceptance Of Deposits) Rules, 2014 do not Apply.
01st April, 2014 to 22nd January, 2019 (i.e. the Date of Publication)
22nd April, 2019(i.e. NINETY days from 22nd January, 2019)
1. MCA UPDATE : Acceptance Deposits Amendment Rule
3. Previous Rule 16 of Companies(Acceptance of Deposits) Rules, 2014
4. Deposit as defined under Rule 2(1)(c)