DPT3 Form Acceptance of Deposit] Rules and unlisted public ltd co

We are unlisted public ltd co and have Term loan from banks and Directors loan [ not out of borrowed,]. Our understanding to select remote button TRANSACTION NOT CONSIDERED AS DEPOSIT PER RULE 2. CA also okays but PCS wants to include bank loan and directors loan

Kindly confirm correct scenario

  

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Every company is required to file Yearly return i.e. Form DPT-3 detailing all the receipt of money or loan by a company but not considered as deposits in terms of rule 2(1)(c) of companies (acceptance of deposits) rules, 2014

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