DPT 3 Form

If there are no outstanding, NIL DPT-3 is not required to be filed. 

Subsidy received from Government is to mentioned in DPT-3

Only statutory auditor can issue auditor certificate for DPT-3 as the definition of auditor in all rules and Act means statutory auditor. 

subsidy is not received during FY 18-19...but received in 17-18...and the same has been taken in reserve and surplus head..(the subsidy was of the nature that company for the first few yr paid taxes and afterwards same has been refunded by way of susidy by state govt....in this case same is required to be reported or not under subsidies head?