Loan/ deposit from director to private limited company

We are a private limited company & still under development stage , we have not yet had any sales .

Till date one of our Director has been transferring amount for the all the indirect expenses.

My query is : should we consider this amount as loan ? or a deposit

I came across an article which said amounts received before April 2014 is to be treated as loan & thereafter as deposits .

Kindly share your views.

Thanks in advance