CCI Online Learning
What do you want to learn today?
     
CIBIL

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Auditor certificate in DPT3 required only in case of deposits and no extension : MCA

Posted on 25 June 2019

LinkedIn


File No: P-01/08/2013-CL-V Vol. VI
Government of India
Ministry of Corporate Affairs

5th Floor, A-Wing Shastri Bhavan,
Dr. R P Road, New Delhi -01
Dated: 24.06.2019

To,
Shri Rakesh Sehgal,
Acting Secretary, ICAI,
Institute of Chartered Accountant of India
ICAI Bhawan, Indraprastha Marg
Post Box No. 7100,
New Delhi -110002.

Sub: Auditor’s Certificate on return of_deposit pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014-reg.

I am directed to refer your letter dated 11.06.2019 on the subject cited above and it is stated that Auditor Certificate is mandatory only in case of return of deposits. Same is also mentioned In Instruction Kit given with e-Form DPT-3.

2. Further, for filing particulars of transactions not considered as deposits Information contained therein as on 31st March of that year need not be from the duly audited Financial Statement. Only in case of Return of Deposit information contained therein as on 31st March of that year should be from duly audited financial statement of the company. So revision of time line for filing particulars of exempted deposit (receipt of money or loan which are not considered as deposit) is not justified.

3. This issue with the approval of Competent Authority, MCA.

(Chandan Kumar) 
Deputy Director
23387263

Tags :






Trending Tags
income tax
gstr 3b
itc
gstr 9
dvat
Excise
eway bill
exams
mca
icai
corporate law
accounts
career
taxpayers
itr
law
pm cares fund
esic
Others
Professional Resource
students
close
Financial Modeling

FM by Grant Thornton    |    x