DPT-3 Applicability, Exemption, Documents Required and Due Date By CS Jhanvi Ailsinghani


E-Form DPT 3 is a return of deposits that companies must file to furnish information about deposits and/or outstanding receipt of loan or money other than deposits pursuant to rule 16 and 16A of the of the Companies (Acceptance of Deposits) Rules, 2014

Applicability

The MCA has made it necessary for all companies in India to file the Form DPT-3.

Small companies are also required to file form DPT 3, like-

  • Private Limited Company

  • Public Limited Company

  • One Person Company (OPC)

  • Small Company

Form DPT 3 filing is required for disclosing both secured and unsecured loans and advance for goods and services. Loans obtained from the Holding Company, Subsidiary Company or Associate Company would also be considered to be file the same.

Exemption

Every company except a government company must file this return. Additionally, as per Rule 1(3) of the Companies (Acceptance of Deposits) Rules 2014, the following companies are also exempt:

  • Banking company

  • Non-Banking Financial Company

  • A housing finance company registered with National Housing Bank

  • Any other company as notified under proviso to subsection (1) to section 73 of the Act

Documents Required

  1. Auditor’s Certificate

  2. Latest Audited Balance Sheet

  3. Particulars of Charge, e. Date of Trust Deed, Trustee, Property detail and value, if any.

Due Date

For the Financial year 2020-21 due date is 30th June 2021.

Click here to read the disclaimer


Write a Comment