This discussion clarifies which year's balance to use for the 'free reserves' column in DPT 3. The rule states that you should use the figure from your latest audited financial statements. Therefore, if your FY 2019-20 financials are audited, use the 2020 balance; otherwise, use the 2019 balance.
29 September 2020
In DPT 3 we have to fill up free reserves column, is this free reserve amount should be that of previous year 2019 balance or current year 2020 balance, please tell me.
01 October 2020
As per rule, the free reserve details should be as per latest Audited Financials. So, if your Financials for FY 2019-20 is audited, then it should be 2020 else 2019. I hope this helps