1. In Companies (Acceptance of Deposits) Rules, 2014 (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (c), in sub-clause (xviii) after the words “Infrastructure Investment Trusts,” the words “Real Estate Investment Trusts” shall be inserted.
2. In rule 16, the following Explanation shall be inserted:
It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of a transaction not considered as a deposit or both by every company other than Government company.
All the Company includes (whether Small, OPC, Private, Public etc) requires to file e-form DPT - 3
3. In the said rules, in rule 16(A), after sub-rule (2), the following sub-rule shall be inserted,
Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, from the 1st April, 2014 to the date of publication of this notification in the Official Gazette, as specified in Form DPT-3 within ninety days from the date of said publication of this notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.”
- DPT - 3 is required for filling Secured or Unsecured Loan
- Outstanding Loan and Outstanding receipt of Money and Loan from (01.04.2014 to 22.01.2019)
4. Before 30th June every year after the end of Financial Year.
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