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DPT-3 Filing
Purpose:
• Form DPT-3 is a mandatory annual filing under the Companies Act, 2013 (Rule 16 of Companies (Acceptance of Deposits) Rules, 2014) to report details of deposits and/or outstanding loans/amounts received by a company that are not considered deposits.
Applicability:
• All companies (private, public, listed, unlisted) except government companies and certain exempted entities (e.g., banking companies, NBFCs).
• Required to report:
o Deposits accepted under Section 73 or 76.
o Outstanding loans/advances (e.g., unsecured loans, director loans, inter-corporate loans) as of March 31 of the financial year, even if not classified as deposits.
Due Date:
• June 30 of the next financial year (e.g., for FY 2024-25 ending March 31, 2025, file by June 30, 2025).
1. One-Time Return: For outstanding deposits/loans received between April 1, 2014, and March 31, 2019 (filed once, due by June 30, 2019).
2. Annual Return: For all outstanding deposits/loans as of March 31 of the financial year, including exempted deposits.
• Auditor’s certificate (for deposits or amounts classified as non-deposits).
• Details of outstanding deposits/loans (amount, purpose, date received).
• Financial statements (if applicable).
• Digital Signature Certificate (DSC) of a director with active DIN (reactivate if deactivated, as per my previous DIN reactivation response: ₹5,000 penalty via DIR-3 KYC).
• Certification by a CA/CS/CMA.
• Signing director’s DIN must be active (file DIR-3 KYC by September 30 annually, e.g., September 30, 2025, for FY 2024-25).
• If deactivated, reactivate before filing (₹5,000 penalty, as per my previous response).
• Fine up to ₹50,000 for company/officers (Section 450).
• Non-compliance may trigger RoC scrutiny or adjudication.
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