dpt 3 related query

Following Items to be disclosed in DPT -3 

Rule 2(1)(c) defines the term ‘deposit’ in an exclusive manner and enlists 19 transactions which are not treated as deposits. Below is the list of the items that are excluded from the term ‘deposit’ subject to the conditions/ exceptions mentioned thereunder-

a. Amount received from central government, state government etc;

b. Amount received from foreign governments/ banks etc;

c. Amount received as loan from banks, banking companies etc;

d. Amount received as loan from Private Finance institutions (PFIs), any regional Financial Institutions or insurance companies or scheduled banks;

e. Amount raised through issuance of commercial paper;

f. Inter- corporate deposits;

g. Amount received as subscripttion money for securities pending allotment;

h. Amount received from directors/ relative of directors in case of a private company;

i. Amount raised by issue of secured bonds/ debentures;

j. Amount raised through issuance of unsecured listed NCDs;

k. Non-interest bearing security deposit received from employees;

l. Non-interest bearing amount held in trust;

m. Advance from customers;

n. Amount brought by the promoters;

o. Any amount accepted by a Nidhi;

p. Any amount received by way of subscripttion in respect of a chit;

q. Any amount received by the company under any collective investment scheme;

r. Amount received by start- up company by way of convertible note;

s. Amount received from Alternate Investment Funds (AIFs), venture capital funds (VCFs) real estate investment trusts (REITs) etc.

c. Amount received as loan from banks, banking companies etc;

Yes it is covered.