RETURN OF DEPOSITS (FORM DPT-3)
FILING OF FORM DPT-3 (RETURN OF DEPOSITS) FILING OF RETURN OF DEPOSITS (FORM DPT-3):- As per the provisions of Rule 16 of the Companies (acceptance of deposit) Rules, 2014, every company except Government Company, which is accepting deposits under the provisions of Section 72 & Section 76 of the Companies Act, 2013 is required to file Return of Deposits in Form DPT-3 with the ROC on an annual basis on or before 30 th June of the immediate next Financial Year. Further, every company which is engaged in the transactions which are not considered as deposits shall also file this form with ROC on or before 30 th June of the immediate next Financial Year. Few examples of transactions which are not considered as deposits are: (a) any amount received by the company from any other Company. (b) any amount received from a person who at the time of receipt of the amount was a director of the company or a relative of director of the Private company. (c) any amount ...