Company Law : Learn whether principal, accrued interest, and unpaid interest should be included in Form DPT-3 and how to report them correctly u...
Company Law : Companies having loans, customer advances or deposits as on 31 March must file Form DPT-3 by 30 June, including exempted transacti...
Company Law : The article explains the most common DPT-3 classification errors that can expose companies and directors to penalties under the Co...
Company Law : Form DPT-3 is an annual MCA compliance requirement for reporting deposits and specified non-deposit receipts. The article explains...
Company Law : This guide explains why companies must file Form DPT-3 not only for deposits but also for outstanding transactions excluded from t...
Company Law : Discover the challenges faced by the Institute of Company Secretaries of India in filing Form DPT-3 for FY 2023-24. Learn about te...
Corporate Law : Considering that the Country is still under recovery phase and Corporates are finding it difficult to work with full capacity, we ...
Company Law : ICSI has made a representation to Minister of Corporate Affairs and requested to clarify – 1. w.r.t requirement of the Audit...
Company Law : The Auditor’s Certificate is mandatory only in case of return of deposits. For filing particulars of transactions not considered...
Company Law : ROC Hyderabad imposed Section 450 penalties for incorrect particulars in e-Form DPT-3 and directed rectification and payment withi...
Company Law : ROC Hyderabad imposed penalties under Section 450 for incorrect particulars in e-Form DPT-3 and directed rectification and payment...
Company Law : ROC Hyderabad imposed penalties under Section 450 for filing e-Form DPT-3 with incorrect particulars and directed rectification wi...
Company Law : MCA has allowed companies to file Form DPT-3 for FY 2025-26 without additional fees until 31 July 2026 due to disruptions caused b...
Company Law : Ministry of Corporate Affairs (MCA) has announced an extension in the due date for filing Form DPT-3, allowing companies to file w...
In this editorial author discussing about Provisions of loan from shareholders by Private Limited Company, Process of acceptance of loan from shareholder, Treatment of such loan in DPT-3, Balance Sheet etc. There are many ambiguities in the corporate and professionals about treatment of Loan from shareholder, whether considered as deposit or not? Section/ Rules Involved: […]
Ministry of the Corporate Affairs vide notification dated January 22, 20219 inserted the Explanation under rule 16 of the Companies (Acceptance of Deposits) Rules, 2014. This clarified that every company other than the Government Company required to file form DPT-3 on an annual basis for those transactions which are not considered as deposits i.e. for […]
DPT–3 form is the statement return which is required to be filed by every company other than a Government Company and a class of company specify, which has accepted deposits under section 73 of the Companies Act, 2013 (‘Act’) and rules made thereunder.
Considering that the Country is still under recovery phase and Corporates are finding it difficult to work with full capacity, we request your esteemed office to consider relaxations in due dates of the following, in line with various other relaxations extended by the MCA
Q.1 While filing DPT-3 for f.y. 2020-21, which date shall be mentioned for Closing of Account at colloum 7(a)? Ans. As per instruction Kit, Company must mention date of ‘Last Closing of Account’ at column no. 7(a). Therefore, one can opine that for the Financial year 2020-21 date of last closing of account shall be […]
DPT-3 RETURN OF DEPOSITS Introduction: Pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014 -every Company to which these rules apply; -shall on or before the 30th June, of every year; -file with the Registrar, a return of deposits or particulars of transaction not considered as deposit or both in Form DPT-3; […]
What is Form DPT-3 ? The e Form DPT-3 is a Return of Deposits that has to be filed by a company online on the MCA website for reporting outstanding loans not treated as deposits. Form DPT-3 filing is mandatory for all companies other than a Govt. company. Hence, all Private Limited Companies, OPC, Limited […]
Introduction The companies always plan and carry the financial transactions in many ways and accordingly availed the deposits, loans and advances from directors, Shareholders or various public Financial Instituitons. MCA has introduced the E-form DPT-3 with an intention to report the complete details of Exempted Deposits i.e, Loans or advances taken by the company from […]
Background: Earlier Form DPT-3 was only applicable to the companies which were accepting deposits under Chapter V Acceptance of Deposits by Companies. However with the introduction of notification dated 22nd January, 2019 the ambit and scope of Form DPT-3 has increased. Objective: In order to identify the amount received by the company as a loan, […]
In this editorial author discusses about DPT-3. DPT-3 is annual return which is required to be filed every year by Companies having any amount of loan or advances as on 31st March within 90 days of end of financial year i.e. upto 30th June. Q 1. What are the objectives of e-Form DPT-3? Ans. The […]
