Service ID: V02-SVC-006 Direct Regulatory Service Sections 73

Form DPT-3 Return of Deposits & Loans

Mandatory annual reporting of all accepted deposits and outstanding receipts of money not considered deposits (exempted loans from directors, banks, NBFCs) as on March 31st.

Statutory Authority

Sections 73 & 76, Companies Act, 2013 read with Rule 16 of Companies (Acceptance of Deposits) Rules, 2014

Governing Jurisdiction

Republic of India (Central Portal)

Execution SLA

3 to 5 Business Days

Why This Statutory Filing Is Required

Mandatory annual reporting of all accepted deposits and outstanding receipts of money not considered deposits (exempted loans from directors, banks, NBFCs) as on March 31st.

Statutory Mandate: Sections 73 & 76, Companies Act, 2013 read with Rule 16 of Companies (Acceptance of Deposits) Rules, 2014

Who This Service Is For & Statutory Eligibility

Every company (private, public, OPC) holding deposits or outstanding receipts of loans/advances as of March 31st.

Prerequisites & Mandatory Documents Checklist

  • Audited/provisional balance sheet and general ledger balances as of March 31st
  • Breakup of loans from directors, relatives of directors, and inter-corporate deposits
  • Breakup of bank borrowings, NBFC term loans, government grants, and commercial paper
  • Auditor Certificate certifying liquid assets and net borrowing figures
  • Class 3 DSC of Director

Step-by-Step Portal Execution Procedure

  1. Step 1: Reconcile all outstanding borrowings and receipts of money as on March 31st
  2. Step 2: Obtain statutory auditor certificate confirming exempt borrowing classifications
  3. Step 3: Launch Form DPT-3 web-form on MCA V3; select 'Transactions not considered deposits'
  4. Step 4: Enter specific loan category balances and attach the auditor certificate
  5. Step 5: Pre-scrutinize; affix Director Class 3 DSC; submit on or before June 30th and pay fees

Transparent Pricing & Statutory Cost Architecture

Government Fees & Disbursements

Base ROC fee: ₹200 to ₹600 based on share capital; Late fee: 2x to 18x normal fee depending on delay.

Statutory Penalties for Non-Compliance

Rule 21 fine up to ₹5,000 + ₹500/day. If borrowings are deemed illegal deposits under Section 73: fine on company from ₹1 Crore to ₹10 Crores; officers face up to 7 years imprisonment and fine up to ₹2 Crores.

Dedicated operational desk: Alappuzha, Kerala • Pan-India MCA V3 / Income Tax / GST e-Filing Infrastructure.

Frequently Asked Questions

Is DPT-3 mandatory for companies with zero loans?
No. If a company has zero deposits and zero outstanding loans or advances as of March 31st, filing Form DPT-3 is not required.
Can a private company accept loans from shareholders?
Loans from shareholders are treated as deposits unless specific exemptions under the Deposit Rules are satisfied.