Disclosure in DPT-3
This query is : Resolved
20 June 2025
Dear Friends,
I need your help to resolve the folloing issues in filing of DPT-3 form for 2024-25
1. A Pvt.Ltd. is a software company but has no/negligible income during the year . It is byuding a commercial building which it intends to give on rent to corporates. During the year it has received Rs. 2 crores as security deposit from a prospective tanent but the deal couldn't happen and the amount was refunded in April-May 2025.
Question: Is A Pvt. Ltd. required to disclose Rs 2 crore in DPT-3 form ? if yes under which head of Form DPT-3.
2. XYZ Pvt Ltd has the following loans outstanding as on 31.03.2025 under which head they need to be disclosed in DPT-3.
a. Compolsory convertible Debentures Rs 5 cr
b. Bank OD opening bal as on 1.4.2024 Rs 2.20 cr closing balance Rs 2.50 crore. No additional OD received during the year. No repayment was required to be made being an ongoing facility. is it required to disclose in form DPT-3
c. Car loan Opening balance on 1st April 24 20 lacs, repayment during the year 4 lacs. Closing balance Rs 16 lacs.
I will be grateful to get your opnion on the above. Pls extend your co-operation
Thanks
PCJ
.
I need your help to resolve the folloing issues in filing of DPT-3 form for 2024-25
1. A Pvt.Ltd. is a software company but has no/negligible income during the year . It is byuding a commercial building which it intends to give on rent to corporates. During the year it has received Rs. 2 crores as security deposit from a prospective tanent but the deal couldn't happen and the amount was refunded in April-May 2025.
Question: Is A Pvt. Ltd. required to disclose Rs 2 crore in DPT-3 form ? if yes under which head of Form DPT-3.
2. XYZ Pvt Ltd has the following loans outstanding as on 31.03.2025 under which head they need to be disclosed in DPT-3.
a. Compolsory convertible Debentures Rs 5 cr
b. Bank OD opening bal as on 1.4.2024 Rs 2.20 cr closing balance Rs 2.50 crore. No additional OD received during the year. No repayment was required to be made being an ongoing facility. is it required to disclose in form DPT-3
c. Car loan Opening balance on 1st April 24 20 lacs, repayment during the year 4 lacs. Closing balance Rs 16 lacs.
I will be grateful to get your opnion on the above. Pls extend your co-operation
Thanks
PCJ
.
21 June 2025
1. Yes, A Pvt. Ltd. is required to disclose the Rs. 2 crores in DPT-3.
It should be disclosed under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014." Specifically, it would likely fall under the category of "Security deposits for the performance of contracts for the supply of goods or provision of services."
2.
a. Yes, Compulsorily Convertible Debentures (CCDs) are required to be disclosed in DPT-3.
They should be disclosed under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014," specifically under "Amount raised by the issue of bonds or debentures compulsorily convertible into shares of the company within ten years."
b. Bank OD facility is required to be disclosed in DPT-3 as an outstanding non-deposit receipt. under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014," specifically under "Any amount received as a loan or financial assistance from any Public Financial Institutions, Insurance Companies or Banks."
c. Car loan should be disclosed under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014," specifically under "Any amount received as a loan or financial assistance from any Public Financial Institutions, Insurance Companies or Banks."
It should be disclosed under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014." Specifically, it would likely fall under the category of "Security deposits for the performance of contracts for the supply of goods or provision of services."
2.
a. Yes, Compulsorily Convertible Debentures (CCDs) are required to be disclosed in DPT-3.
They should be disclosed under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014," specifically under "Amount raised by the issue of bonds or debentures compulsorily convertible into shares of the company within ten years."
b. Bank OD facility is required to be disclosed in DPT-3 as an outstanding non-deposit receipt. under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014," specifically under "Any amount received as a loan or financial assistance from any Public Financial Institutions, Insurance Companies or Banks."
c. Car loan should be disclosed under "Particulars of transactions by a company not considered as deposit as per rule 2(1)(c) of the Companies (Acceptance of Deposit) Rules, 2014," specifically under "Any amount received as a loan or financial assistance from any Public Financial Institutions, Insurance Companies or Banks."
23 June 2025
Thank you su much sir.
24 June 2025
You are welcome.
27 September 2025
Good luck..
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