Security deposit & list of rule 2(1)(c) of deposit rules

14 March 2019
Dear Sir / Madam,

Kindly Advise us, if the Private Limited Co has accepted Interest Free Security Deposit (not adjustable against the Rent) from Tenant and outstanding as on 22/01/2019, whether that Security Deposit will covered in Negative List of Rule 2(1)(c ) of Companies (Acceptance of Deposits) Rule, 2014 and not to be consider as Deposit hence the company is required to file Form DPT-3 for such Security Deposit, if yes then under which item number in terms of clause (c ) of Sub Rule (1) of Rule 2 of Companies (Acceptance of Deposits) Rule, 2014.

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