CS Divesh Goyal
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Summary In this editorial author going to discuss about requirement of auditor certificate for filing of e-form DPT-3. Like Whether auditor certificate mandatory for all the DPT-3, if not then what are the situations when certificate from auditor required for DPT-3? Point of Editorial I
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FAQ :
No, an auditor's certificate is not mandatory for all DPT-3 filings. It is only required in specific circumstances.
An auditor's certificate is mandatory if the purpose selected in the e-form DPT-3 is 'Return of Deposit' or 'Return of Deposit and Particulars of transactions by a company not considered as deposit'.
The requirement for an auditor's certificate for e-form DPT-3 is mentioned in the Help Kit of the e-form DPT-3.
Neither Section 73 nor Rule 16 explicitly mentions the requirement for a Certificate of Auditor for DPT-3.
Yes, if a company receives a loan from a shareholder, it is required to attach a certificate from an auditor in the e-form DPT-3.
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