Reg Unsecured loans from directors

Section 179(3)(d) of the Companies Act, 2013 which says about the Borrowing, here I m assuming loan from director is covered under Borrowing funds. 
As per section 117 which mandate to the company for filing MGT-14  TO ROC read with section  117(3)(g). 

File DPT-3 TO ROC, the Borrowing/loan from director is covered  under rule 2(c)(viii) exception list i.e NOT DEPOSIT. 

This is based on my understanding of provision.