Private company loan from shareholder

Private Company is exempted from deposit regulations if it's taken loan or accepts deposit from shareholders not exceeding 100% of its Net Worth ,as per rule 2(1)(c)..But filing of DPT 3 is required by 30/06 of the succeeding year...if loan/deposit overshoot 100% of Net Worth then deposit provision will be applicable and only on the basis of eligibility criteria a company can accept and further compliance of section 73-76 and relevant rules made thereunder.