DPT-3 (Return of Deposits)

Every company, whether it accepts deposits or not, must file DPT-3 annually. This includes companies with no outstanding deposits (nil return) and those with exempt deposits from directors.

DPT-3 must be filed by June 30 every year for the deposits outstanding as on March 31 of the preceding financial year. Late filing attracts additional fees of ₹150 per day.

Any money received by a company by way of deposit (including unsecured loans) is considered a deposit. Exemptions include money received from directors, banks, financial institutions, and foreign governments.

Board resolution, details of deposits outstanding (if any), auditor's certificate, copy of deposit receipt, details of exempt deposits from directors, and financial statements.

Non-filing of DPT-3 can attract a penalty of ₹7,500 and additional fee of ₹150 per day of delay. In case of continued non-compliance, the company and officers may face further penalties.

DPT-3 is an annual return of deposits filed by every company, while DPT-4 is a one-time return filed by companies that have accepted deposits before the commencement of the Companies (Acceptance of Deposits) Rules, 2014.

Yes, every company must file DPT-3 annually even if there are no outstanding deposits (nil return). This includes companies with exempt deposits from directors or money received from directors as loan.

Money received from directors, banks, financial institutions, foreign governments, and certain statutory bodies are exempt from deposit provisions. However, these exempt amounts must still be reported in DPT-3.

Board resolution authorising the filing, details of deposits outstanding (if any), auditor's certificate confirming compliance with deposit rules, financial statements, and details of exempt deposits, if applicable.