Office Address
88 Broklyn Golden, NY
Send Email
contact@example.com
Call Emergency
+88 036 656 99
IndianTaxPert — Simplifying Business Registration & Compliance in India | Company Incorporation • LLP Formation •
Ensure timely and accurate DPT-3 filing with the Registrar of Companies through Indian Tax Expert. We provide end-to-end compliance support for reporting deposits and exempted deposits with transparent pricing, expert review, and complete peace of mind.
Register Your LLP Online in India – Expert Assistance
Form DPT-3, known as the Return of Deposits, is an annual compliance requirement prescribed under Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014. Introduced to strengthen financial transparency, this return captures details of all outstanding loans, deposits, and exempted deposits as on 31st March of every financial year.
Every non-government company registered under the Companies Act, 2013 must file DPT-3 on or before 30th June, even if it has only exempted deposits and no public deposits.
Meaning of “Deposit” under Companies Act, 2013
What is a Deposit?
As per Section 2(31) of the Companies Act, 2013, a deposit includes any receipt of money by a company in the form of a loan, advance, or otherwise, unless specifically exempted by the Central Government in consultation with the RBI.
In simple terms, every amount received by a company is treated as a
deposit by default unless it is expressly excluded.
Deposits & Restrictions for Private Limited Companies
Private Limited Companies are not allowed to accept deposits from the general public. However, they may accept funds from their members (shareholders).
The limit is up to 100% of paid-up share capital + free reserves + securities premium.
Even exempted receipts must be reported annually in
Form DPT-3, making accurate classification critical.
Exempted Deposits Reportable in DPT-3
Certain receipts are excluded from the definition of deposits under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules. However, these receipts are still required to be disclosed annually in Form DPT-3.
- Loans received from Central or State Government
- Loans from Banks, NBFCs & Financial Institutions
- Inter-corporate borrowings
- Share application money (subject to allotment timelines)
- Loans from Directors or their relatives (with declaration)
- Promoters’ unsecured loans as per bank conditions
- Advances against supply of goods, services, or property
- Employee security deposits (non-interest bearing)
- Convertible notes issued by DPIIT-recognised startups
- Funds received from SEBI-registered AIFs & Mutual Funds
⚠️ Even though these amounts are exempted from the definition of
deposits, they must be mandatorily disclosed in Form DPT-3.
Who is Required to File DPT-3?
Companies Required to File DPT-3
- Private Limited Companies
- Public Limited Companies
- One Person Companies (OPC)
- Section 8 (NGO) Companies
- Holding & Subsidiary Companies
- Companies with Bank / NBFC Loans
- Startups issuing Convertible Notes
- Companies holding customer advances over 365 days
👉 Even NIL DPT-3 returns may be required in certain cases.
Documents Required for DPT-3 Filing
- Latest audited financial statements
- Board Resolution approving DPT-3 filing
- DSC of Director / Authorized Signatory
- Auditor’s Certificate (if applicable)
- Loan agreements & sanction letters
- Relevant bank statements
- Details of directors’ loans & advances
- Inter-corporate loan documentation
Step-by-Step DPT-3 Filing Process
1
Document Review & Classification
We verify financial statements, classify deposits and exempted deposits correctly, and compute the company’s net worth.
2
Form Preparation
Accurate form preparation with correct radio button selection and detailed schedules as per MCA guidelines.
3
Auditor Certificate (If Required)
Auditor’s certificate is obtained where mandatory, especially for filing actual deposit returns.
4
DSC & MCA Upload
Digital signing using DSC and secure uploading of Form DPT-3 on the MCA portal.
5
Fee Payment & Acknowledgement
Government fee payment followed by final submission and ROC acknowledgement.
Statutory Penalty
A penalty of ₹5,000 on the company and officers, plus ₹500 per day for continuing default.
⚠️ Continuous non-compliance may attract strict ROC action
and compliance scrutiny.
