public deposit

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Priyanka (Querist)
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31 May 2010 My Company is a Public Limited Comany.We have accepted Deosits in June 2009 and repaid all the deposits in December 2009. Now i want file a return of deposit .
My Query is that while filing the return figures of which year to be taken ,wether i have to take figures Audited balance sheet 2009 or 2010(which are not audited yet)

Rasesh

Rasesh (Expert)
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01 June 2010 The return of deposit has to be as at ____ date. Hence, the figures for the year end have to be taken. Since alongwith the return the CA certicate (statutory auditor') has to be attached, I believe the numbers are not required to be audited.

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Priyanka

Priyanka (Querist)
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02 June 2010 Sir, Thanks for your reply but still it is not clear, as what i have understood,from the above reply is i can take the figures of the unaudited balance sheets of the year 2010.
But I think Manager certificate(which is apart of Return of deposit)should contain the figures of audited balance sheet.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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10 August 2024 For filing the return of deposits, especially for a public limited company that has accepted and repaid deposits, it's essential to follow the specific guidelines set out by the regulatory authorities, primarily under the Companies Act, 2013, and related rules.

### Filing the Return of Deposits:

1. **Return of Deposits Form:**
- **Form DPT-3** is used for the return of deposits by companies. This form is required to be filed annually or at such intervals as prescribed under the Companies Act.

2. **Figures to be Used:**
- For the **return of deposits**, you should use the figures from the audited financial statements for the year in which the deposits were accepted and repaid. Given your situation:

- **If deposits were accepted and repaid in the financial year 2009-10:** Use the audited balance sheet for the financial year 2009-10 to provide accurate figures.
- The return of deposits should reflect the position as of the end of the financial year in which the deposits were accepted and repaid, which in this case would be the financial year 2009-10.

3. **Annual Return and Financial Year Reference:**
- Even though you are filing the return in a later year, the figures to be reported should align with the audited financial statements of the relevant financial year (2009-10 in your case). The purpose is to ensure that the figures accurately reflect the state of deposits as per the applicable financial year’s records.

4. **Documentation and Timing:**
- Ensure you have the necessary documentation and that the return is filed within the prescribed period. The return of deposits must be filed within 30 days from the date of the annual general meeting (AGM) in which the audited accounts for the financial year are adopted.

### Practical Steps:

1. **Prepare and Finalize Audited Accounts:**
- Finalize the audited balance sheet for the financial year 2009-10. Ensure it reflects all transactions related to deposits accurately.

2. **File Form DPT-3:**
- Complete Form DPT-3 with figures from the audited balance sheet of 2009-10. Ensure all relevant details regarding deposits accepted and repaid are included.

3. **Submit the Return:**
- File the completed Form DPT-3 with the Registrar of Companies (RoC). This should be done in compliance with the statutory deadlines.

### Key Points:

- Use the audited balance sheet for the financial year in which the deposits were accepted and repaid (2009-10).
- Ensure compliance with filing deadlines and requirements as per the Companies Act and related rules.

### Additional Resources:

For specific guidance and the latest updates, you may refer to the [Ministry of Corporate Affairs (MCA) website](https://www.mca.gov.in/) where you can find the latest forms, instructions, and circulars related to deposit returns.

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