No Need to file NIL DPT -3,If any amount outstanding towards any exempt deposit or deposits by the end of 31-3-2019 then company need to file DPT-3 ,Exempted deposits which were accepted on or after 01.04.14 and still pending till 31.03.19... Certain example of exempted deposits are :-
Secured Debentures Compulsory convertible debentures Deposit from director Deposit from shareholder (Pvt Company up-to 100% of Net Worth) Amount received from company Issue of OCD to Company Amount received for Goods and appropriated within 365 days Shares application money received but pending allotment Unsecured Debentures ( Listed on Stock Exchange) * Lending by Promoters (On Stipulation by Bank) Loans etc.
Basic of deposit.
Money To Money = Deposit Money to Kind = Not a Deposit