Summary:Form DPT-3 is a regulatory filing required for most companies in India to report details of outstanding loans or money received that are not classified as deposits under the Companies (Acceptance of Deposits) Rules, 2014. This includes items like inter-corporate loans, director loans, commercial borrowings, and certain unadjusted customer advances. The filing is mandatory for private and public limited companies, as well as OPCs, but government companies, banking companies, NBFCs, and HFCs are exempt. Filed annually online via the MCA21 portal with a Director’s DSC, DPT-3 ensures disclosure of non-deposit financial transactions under Sections 73-76 of the Companies Act, 2013 and Rule 16 of the relevant rules. Companies must prepare the necessary data and obtain auditor certification where applicable. The due date for filing Form DPT-3 for the Financial Year 2024-25 is June 30, 2025.
1. Introduction and Due Date
Form DPT-3 is required to be filed by companies to furnish details of outstanding loans or money received which are not considered deposits under the Companies (Acceptance of Deposits) Rules, 2014.
Key Note: If a company is Incorporated on 29th March, 2025, the financial year for the company shall be 01st January 2025 to 31st March 2026, however DPT-3 shall be applicable for the financial year 2024-20225 to that company if it falls under the purview of deposit.
Due Date:
The due date for filing Form DPT-3 for the Financial Year 2024–25 is 30th June 2025.
2. Applicability
Form DPT-3 must be filed by:
- Applicable To:
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPCs)
- Not Applicable To:
- Government Companies
- Banking Companies
- Non-Banking Financial Companies (NBFCs)
- Housing Finance Companies (HFCs)
Filing Required If:
- The company has received money that is not treated as a deposit, such as:
- Inter-corporate loans
- Loans from directors
- Commercial borrowings
- Unadjusted advances from customers beyond 365 days
3. Key Highlights
| Feature | Details |
| Form Name | DPT-3 |
| Legal Provision | Section 73–76 of the Companies Act, 2013 and Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014 |
| Filing Mode | Online via MCA21 portal with DSC of director |
| Filing Frequency | Annual (based on financial year-end data) |
4. Conclusion
Form DPT-3 plays an essential role in regulatory compliance by ensuring that companies disclose their non-deposit financial transactions. As the due date of 30th June 2025 approaches, companies are advised to start preparing the necessary data, obtain the auditor’s certificate where applicable, and file the return on time to avoid penalties.
Aman Saraiya
Compliance Officer
Ahmedabad
Email: amansaraiya99@gmail.com
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