Central regulation
DPT-3 — Annual Return of Deposits / Loans
Every company (other than government companies) must file DPT-3 disclosing outstanding receipt of money not considered as deposits (loans, advances, share application money) as on 31 March, by 30 June each year.
Definition
Every company (other than government companies) must file DPT-3 disclosing outstanding receipt of money not considered as deposits (loans, advances, share application money) as on 31 March, by 30 June each year.
- SourceCompanies (Acceptance of Deposits) Rules, 2014 — Rule 16/16A — Rule 16, Rule 16Amca.gov.in
What it means in practice
DPT-3 — Annual Return of Deposits / Loans is administered by Ministry of Corporate Affairs (MCA). The obligation is grounded in Companies (Acceptance of Deposits) Rules, 2014 — Rule 16/16A (Rule 16, Rule 16A).
Audit certificate required. Even nil cases must file.
- SourceCompanies (Acceptance of Deposits) Rules, 2014 — Rule 16/16A — Rule 16, Rule 16Amca.gov.in
Triggers (applicability predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
ownership IN ['pvt_ltd','ltd','opc']
Deadlines and penalty
Cadence: annual — next action: 2026-06-30
Penalty for default: Up to Rs 5,000 + Rs 500/day continuing default under Sec 73-76A penalties.
Citations
- SourceCompanies (Acceptance of Deposits) Rules, 2014 — Rule 16/16A — Rule 16, Rule 16Amca.gov.in