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

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

DPT-3 for an unlisted public company with bank loans and directors' loans:

• Every company (other than government companies) must file DPT-3 annually (by 30 June) reporting outstanding receipts of money not considered deposits (bank loans, directors' loans with declaration that they're not from borrowed funds, etc.), as of 31 March.

• Directors' loans are exempt deposits if the director gives a written declaration (Rule 2(1)(c)(viii)). Bank term loans are also exempt but reportable in DPT-3.

The bank term loan should be reported as a transaction not considered a deposit under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014. A loan from a director is excluded only if the director gives a written declaration that the amount is not from funds acquired by borrowing or accepting loans or deposits from others. If that condition is met, it too is not a deposit.

For DPT-3, report the outstanding amounts as at 31 March under the applicable “transactions not considered deposits” category; do not omit them merely because they are excluded from the definition of deposit. The exact webform labels can change, so confirm the current form’s classification and reconcile the figures with the company’s records. The PCS may be distinguishing reporting from treatment as a deposit.

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