State-specific compliance
DPT-3 — Annual Return of Deposits / Loans in Andaman & Nicobar Islands
How DPT-3 — Annual Return of Deposits / Loans applies to a business operating in Andaman & Nicobar Islands, with state-specific authority, citations and current deadlines.
Definition
DPT-3 — Annual Return of Deposits / Loans as it applies to businesses operating in Andaman & Nicobar Islands. 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 a central regulation that applies uniformly across India, including Andaman & Nicobar Islands. In Andaman & Nicobar Islands, the day-to-day administering authority and the office where filings are submitted will be the Registrar of Companies (RoC) with jurisdiction over Andaman & Nicobar Islands.
Audit certificate required. Even nil cases must file.
- SourceCompanies (Acceptance of Deposits) Rules, 2014 — Rule 16/16A — Rule 16, Rule 16Amca.gov.in
Does DPT-3 — Annual Return of Deposits / Loans apply to your business in Andaman & Nicobar Islands?
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