DPT-3 Due Date and Filing on Or Before 30th June Every Year

DPT-3 Due Date and Filing on Or Before 30th June Every Year . To file Form DPT-3 for the return of deposits under the Companies (Acceptance of Deposits) Rules, 2014, here are the required details and the supporting documents:
1.Purpose of the Form

Return of Deposit
Particulars of transactions by a company not considered as deposits as per rule 2(I)(c) of the Companies (Acceptance of Deposit) Rules, 2014
Return of Deposit and Particulars of transactions by a company not considered as deposit

2. List of Details Required and Corresponding Documents
A. Objects of the Company

Details Required: Objects of the company

Documents Accepted: Memorandum of Association or correctly drafted object clause.

B. Dates of Advertisements and Accounts

Details Required:

a) Date of issue of advertisement or circular

b) Date of last closing of accounts

c) Date of expiry of validity of advertisement or circular

Documents Accepted: Information of any advertisement or circular issued by the company for deposits.

C. Net Worth as per Latest Audited Balance Sheet

Details Required:

a)(i) Paid up share capital
a)(ii) Free reserves
a)(iii) Securities Premium Account
b)(i) Accumulated loss
b)(ii) Balance of deferred revenue expenditure
b)(iii) Accumulated unprovided depreciation
b)(iv) Miscellaneous expenses and preliminary expenses
b)(v) Other intangible assets

c) Net worth (a)-(b)

d) Maximum limit of deposits (i.e., 35% of the above in case of all companies other than specified IFSC public companies and private companies)

Documents Accepted: The latest audited balance sheet.

D. Total Number of Deposit Holders as of 1st April

Details Required: Total number of deposit holders as of 1st April

Documents Accepted: List of deposit-holders as of 1st April.

E. Particulars of Deposits (In Rupees)

Details Required:

a) Amount of existing deposits as of 1st April

b) Amount of deposits renewed during the year

c) Amount of new deposits accepted during the year (i. Secured deposits; ii. Unsecured deposits)

d) Amount of deposits repaid during the year

e) Balance of deposits outstanding at the end of the year

Documents Accepted: Latest audited balance sheet and particulars of details as listed.

F. Matured Deposits

Details Required:

a) Amount of deposits that have matured but not claimed

b) Amount of deposits that have matured and claimed but not paid

Documents Accepted: List, if any.

G. Particulars of Liquid Asset

Details Required:

Amount in current or other deposit account, free from charge or lien, with any scheduled bank

Unencumbered securities of Central/State Government (Book Value and Face Value)

Unencumbered trust securities (Book Value and Face Value)
a) Amount of deposits maturing by the end of the financial year and in the following financial year
b) Amount required to be invested in liquid assets
c) Details of liquid assets:

Documents Accepted: List, if any.

H. Particulars of Charge

Details Required:
a) Date of entering into trust deed
b) Name of the trustee
c) Short particulars of the property on which charge is created for securing depositors
d) Value of the property

I. Outstanding Money or Loan Not Considered as Deposits

Details Required: Total amounts of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 as specified in rule 16(A)(3)

Documents Accepted: Please refer to the list of point J and provide the details accordingly.

J. Particulars of Receipt of Money or Loan Not Considered as Deposits under 2(1)(c):

Details Required:

Central Government, State Government, local authority, statutory authority, etc.

Foreign Governments, international banks, multilateral financial institutions, foreign collaborators, etc.

Loans or facilities from banking companies, State Bank of India, cooperative banks, etc.

Loans or financial assistance from public financial institutions, regional financial institutions, insurance companies, scheduled banks, etc.

Issuance of commercial paper

Other companies (inter-corporate deposits)

Subscription money for securities pending allotment

Directors or relatives of directors (for private companies)

Secured bonds or debentures

Unsecured listed non-convertible debentures

Non-interest-bearing security deposits from employees

Non-interest-bearing amounts held in trust

Advances from customers

Amount brought by promoters

Amount accepted by a Nidhi

Subscription in respect of a chit

Collective investment schemes

Convertible notes from startups

Alternate Investment Funds, Venture Capital Funds, REITs, etc.

Amount Received From:

Documents Accepted: List and details as per the specified categories.

Conclusion

All companies (except Government Companies) are required to file Form DPT-3.

Filing is required for both secured and unsecured outstanding money/loans not considered deposits as of 31.03.2024.

The period of outstanding loan/money shall be from April 01, 2013, to 31st March 2024.

The form must also be filed for loans/money outstanding taken from its holding/subsidiary or associate company.

To file Form DPT-3 for the return of deposits under the Companies (Acceptance of Deposits) Rules, 2014, here are the required details and the supporting documents:

1.Purpose of the Form

Return of Deposit
Particulars of transactions by a company not considered as deposits as per rule 2(I)(c) of the Companies (Acceptance of Deposit) Rules, 2014
Return of Deposit and Particulars of transactions by a company not considered as deposit

2. List of Details Required and Corresponding Documents

A. Objects of the Company

Details Required: Objects of the company
Documents Accepted: Memorandum of Association or correctly drafted object clause.

B. Dates of Advertisements and Accounts

Details Required:

a) Date of issue of advertisement or circular
b) Date of last closing of accounts
c) Date of expiry of validity of advertisement or circular

Documents Accepted: Information of any advertisement or circular issued by the company for deposits.

C. Net Worth as per Latest Audited Balance Sheet

Details Required:

a)(i) Paid up share capital

a)(ii) Free reserves

a)(iii) Securities Premium Account

b)(i) Accumulated loss

b)(ii) Balance of deferred revenue expenditure

b)(iii) Accumulated unprovided depreciation

b)(iv) Miscellaneous expenses and preliminary expenses

b)(v) Other intangible assets

c) Net worth (a)-(b)
d) Maximum limit of deposits (i.e., 35% of the above in case of all companies other than specified IFSC public companies and private companies)

Documents Accepted: The latest audited balance sheet.

D. Total Number of Deposit Holders as of 1st April

Details Required: Total number of deposit holders as of 1st April

Documents Accepted: List of deposit-holders as of 1st April.

E. Particulars of Deposits (In Rupees)

Details Required:

a) Amount of existing deposits as of 1st April
b) Amount of deposits renewed during the year
c) Amount of new deposits accepted during the year (i. Secured deposits; ii. Unsecured deposits)
d) Amount of deposits repaid during the year
e) Balance of deposits outstanding at the end of the year

Documents Accepted: Latest audited balance sheet and particulars of details as listed.

F. Matured Deposits

Details Required:

a) Amount of deposits that have matured but not claimed
b) Amount of deposits that have matured and claimed but not paid

Documents Accepted: List, if any.

G. Particulars of Liquid Asset

Details Required:

- Amount in current or other deposit account, free from charge or lien, with any scheduled bank
- Unencumbered securities of Central/State Government (Book Value and Face Value)
- Unencumbered trust securities (Book Value and Face Value)
  
  a) Amount of deposits maturing by the end of the financial year and in the following financial year
  
  b) Amount required to be invested in liquid assets
  
  c) Details of liquid assets:
Documents Accepted: List, if any.

H. Particulars of Charge

Details Required:

a) Date of entering into trust deed

b) Name of the trustee

c) Short particulars of the property on which charge is created for securing depositors

d) Value of the property

I. Outstanding Money or Loan Not Considered as Deposits

Details Required: Total amounts of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 as specified in rule 16(A)(3)

Documents Accepted: Please refer to the list of point J and provide the details accordingly.

J. Particulars of Receipt of Money or Loan Not Considered as Deposits under 2(1)(c):

Details Required:

- Central Government, State Government, local authority, statutory authority, etc.
- Foreign Governments, international banks, multilateral financial institutions, foreign collaborators, etc.
- Loans or facilities from banking companies, State Bank of India, cooperative banks, etc.
- Loans or financial assistance from public financial institutions, regional financial institutions, insurance companies, scheduled banks, etc.
- Issuance of commercial paper
- Other companies (inter-corporate deposits)
- Subscription money for securities pending allotment
- Directors or relatives of directors (for private companies)
- Secured bonds or debentures
- Unsecured listed non-convertible debentures
- Non-interest-bearing security deposits from employees
- Non-interest-bearing amounts held in trust
- Advances from customers
- Amount brought by promoters
- Amount accepted by a Nidhi
- Subscription in respect of a chit
- Collective investment schemes
- Convertible notes from startups
- Alternate Investment Funds, Venture Capital Funds, REITs, etc.

Amount Received From:

Documents Accepted: List and details as per the specified categories.

Conclusion

All companies (except Government Companies) are required to file Form DPT-3.
Filing is required for both secured and unsecured outstanding money/loans not considered deposits as of 31.03.2024.
The period of outstanding loan/money shall be from April 01, 2013, to 31st March 2024.
The form must also be filed for loans/money outstanding taken from its holding/subsidiary or associate company.