Know all about Form DPT-3

Last Updated On: Nov. 2, 2020, 10:25 p.m.


On 22nd January 2019, MCA vides its notification notified that every company other than a government Company must file a one-time return in DPT-3. DPT-3 has to be filed annually.

A sub-rule(3) was inserted after the sub-rule (2) in Rule 16A of the Companies Rule i.e Acceptance of Deposits Rule, 2014.

The rule states that;

“Every Company other than a Government Company shall file an annual return of outstanding receipt of money or loan by a company but not considerate as deposits, in terms of clause ( c ) of sub rule 1 of sub rule 2 from the date of 1st April 2014 to 31st March 2019 which is specified in the form DPT-3  within 90days form 31st March along with the fees provided in the Companies Rules,2014.

DPT-3 consists of two varieties, they are:

One time Return

Annual Return


The Objective of the form DPT-3 is to file the information of loans and advances the company has borrowed with the Registrar of Companies at the end of the financial year.

Exemption for the form DPT-3:

As per Rule1(3) of the Companies Rules 2014, the following companies are exempt :

  • Non-Banking Financial Company.
  • A housing finance company which is registered with National Housing Bank
  • Banking Company.
  • Any other company as notified under proviso to sub-section(1) to section 73 of the Act.

Information to be furnished in the Form DPT-3:

The following particulars to be furnished:

  • CIN of the company
  • E-mail of the Company
  • Objects of the company.
  • Net worth of the company
  • The total outstanding amount as on 31st march 2020.
  • Particulars of Credit rating.

Along with the information following documents to be submitted:

  • Auditors certificate 
  • Copy of Trust deed
  • Deposit Insurance contract, wherever applicable and mentioned in the form
  • Copy of instrument creating the charge
  • List of depositors – List of deposits matured and cheque issued but not yet cleared to be shown separately 
  • Details of liquid assets 
  • Optional attachment 

The transaction that is not considered as deposits:

Following Transaction are not considered as deposits

  • Any amount received as loan or facility from any Public Financial Institutions, Insurance Companies or Banks.
  • Any amount received from a company by a company.
  • Subscription to call and securities in advance.
  • Unsecured loans from promoters.
  • Any amount received by the company from Nidhi Company or by way of subscription in respect of chit under the Chit Funds Act, 1982.


Tenure of Return:

Annual return: Annual return will include all amounts outstanding as of date. The annual return is for the period 1st April 2019 to 31st March 2020.

One-time Return: One-Time Return has to be filed for a period starting from 1st April 2014 to 31st March 2019. All receipts in this period and outstanding as on 31st March 2019 has to be reported.



If the company does not adhere to the requirements of DPT-3 and keeps accepting deposits then it will face the following consequences 

Under Section 73:

A penalty of a minimum of 1 crore or twice the amount of deposits whichever is lower,  which may extend to Rs. 10 crore

For every officer who is in default imprisonment up to 7 years and with a fine not less than Rs.  25 lakhs which may extend to Rs. 2 crores.  

Under Rule 21:

On the company and every officer in default a fine which may extend up to Rs.  5,000, and where the contravention is a continuing one, a fine of Rs. 500 for every day since the default.  


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