SECTION 74 CLEARLY STATES THAT RETURN OF DEPOSIT (DPT-4) SHALL BE FILED WITHIN 3 MONTHS FROM COMMENCEMENT OF ACT OR 3 MONTHS FROM THE DATE ON WHICH SUCH PAYMENTS ARE DUE. IT MEANS IF THERE ARE UNSECURED LONG TERM BORROWING WHICH ARE NOT DUE, RETURN OF DEPOSIT NEED NOT BE FILED. IN OTHER WORDS, IF WE ASSUME THAT THESE PAYMENTS ARE DUE ON 31-03-2015 DUE TO COMMENCEMENT OF NEW ACT, RETURN OF DEPOSIT SHALL BE FILED TILL 30-06-2015. PL. interpret the section.
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