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DPT-3 Filing Services in India – Annual Return of Deposits & Outstanding Loans, Section 73 / 76, Rule 16, Director Loan, Inter-Corporate Loans, Customer Advances & ECB / NCD Reporting
Form DPT-3 is the annual return of deposits and outstanding loans (not treated as deposits) that every company — other than a Government company — must file with the Registrar of Companies under Section 73 of the Companies Act 2013 read with Rule 16 of the Companies (Acceptance of Deposits) Rules 2014. It is a sweeping disclosure form designed to bring transparency to all sources of funding raised by an Indian company — capturing both "deposits" within the regulated framework of Sec 73 / Sec 76 and "non-deposit money received" that is exempt under Rule 2(1)(c) (the 18-category exempt list including loans from directors, inter-corporate loans, share application money under Sec 42, customer advances within 365 days, ECBs, secured debentures, banking / FI loans, government grants, and more). The due date is 30 June every year, capturing data as on 31 March of the immediately preceding financial year, and certified by the company's statutory auditor.
Non-filing or mis-filing of DPT-3 has serious consequences. Under Section 76A, accepting deposits in contravention of Sec 73 / 76 attracts a fine of ₹1 crore to ₹10 crore on the company and ₹25 lakh to ₹2 crore (or 7 years imprisonment) on every officer in default — among the harshest penalties in the Companies Act 2013. Even where the money is non-deposit (e.g., director loan or inter-corporate loan), incorrect categorisation, missing the 365-day customer-advance / 60-day share-application-money cut-offs, or breach of Sec 180 borrowing limits can convert "exempt" money into "deemed deposits" — exposing the company to Sec 76A liability. Our DPT-3 filing services deliver end-to-end compliance for Pvt Ltd, Public Ltd, OPC, Section 8, and NBFCs / HFCs (where applicable) — covering classification, exemption mapping, auditor certification, Form DPT-3 filing, director-loan declaration under Rule 2(1)(c)(viii), inter-corporate loan reporting, customer advance ageing, share-application-money reconciliation, ECB Form ECB-2 alignment, NCD / debenture reporting, and Sec 460 condonation for backlog cases.
30 June
Annual Due Date
31 March
Reporting Cut-Off
Sec 73 / 76
Companies Act 2013
Sec 76A
₹1–10 Cr Penalty
Provisions & Rules We Work Under
Sec 73 – Deposits
Sec 76 – Public Co Deposits
Sec 76A – Penalty
Rule 2(1)(c) – 18 Exempt
Rule 16 – DPT-3
Sec 180 – Borrowing
Sec 42 – Share App.
FEMA / ECB
Sec 460 – Condonation
DPT-3 Filing Use Cases We Handle
All Companies
Annual DPT-3 Return
Annual return of deposits and outstanding loans by every non-government company — by 30 June, capturing position as on 31 March of preceding FY, audited / auditor-certified.
- 30 June due date
- 31 March cut-off
- Auditor certification
- All 18 exempt categories
- Deposit + non-deposit
- Annual cycle
Director Loan
Loan from Director / Relative
Loan from director with declaration that money is from his / her own funds (not borrowed) — exempt under Rule 2(1)(c)(viii); mandatory reporting in DPT-3.
- Sole-source declaration
- Not borrowed funds
- Loan agreement
- Board minute
- Repayment schedule
- DPT-3 reporting
Inter-Corporate
Inter-Corporate Loans
Loans from holding / subsidiary / associate / fellow-subsidiary companies — exempt under Rule 2(1)(c)(vi) / (vii); Sec 186 compliance + DPT-3.
- Holding / subsidiary loan
- Sec 186 limits
- Board / SR approvals
- Charge filings
- Interest @ > G-Sec yield
- DPT-3 disclosure
Customer Advance
Customer Advance — 365 Days
Advances received against supply of goods / services — exempt only if appropriated within 365 days; beyond 365 days = deemed deposit under Sec 73.
- 365-day rule
- Goods / service link
- Ageing analysis
- Refund vs deposit
- Booking-stage advance
- DPT-3 disclosure
Share App. Money
Share Application Money
Share application money — exempt only if shares allotted within 60 days under Sec 42; beyond 60 days, money is refundable + deemed deposit if retained.
- Sec 42 framework
- 60-day rule
- Refund within 15 days
- 15% interest if delayed
- PAS-3 allotment
- DPT-3 disclosure
ECB / NCD / CP
ECB, Debenture, NCD, CP
External Commercial Borrowings (ECB), secured / unsecured non-convertible debentures (NCD), commercial paper (CP) — exempt under Rule 2(1)(c) but reportable.
- ECB Form ECB-2
- NCD private placement
- Listed NCD exemption
- CP via NSDL / CDSL
- Debenture trustee
- Charge filing
Key DPT-3 / Deposit Concepts You Must Know
Sec 73
Deposit Framework – Pvt Co
Pvt Ltd companies cannot accept deposits from public; can accept from members subject to Rule 3 conditions (DRR, deposit insurance, credit rating, advertisement / circular).
Members Only
Rule 3 Limits
Sec 76
Public Deposits – Eligible Co
Eligible public companies (with NW ≥ ₹100 Cr or turnover ≥ ₹500 Cr + special resolution) can accept public deposits subject to Rule 4 conditions.
Eligible Public
Rule 4
Rule 2(1)(c)
18 Exempt Categories
Money "not deposit" under Rule 2(1)(c) includes loans from banks / FIs / governments, ECBs, director loans (own-fund), inter-corporate, share application, customer advance, etc.
18 Items
Conditional
365-Day Rule
Customer Advance Cap
Customer advance for supply of goods / services is exempt only if adjusted / appropriated within 365 days of receipt; beyond that, treated as deemed deposit.
365 Days
Adjustment
60-Day Rule
Share Application Money
Share application money must be allotted within 60 days; if not, refunded within 15 days; if still retained, becomes deemed deposit + 12% interest under Sec 42.
60 + 15 Days
12% Interest
Sec 76A
Heavy Penalty
Contravention of Sec 73 / 76: company ₹1–10 Cr; every officer in default ₹25 lakh – ₹2 Cr or imprisonment up to 7 years, or both — among the most stringent in the Act.
₹1–10 Cr
7 Years Jail
Auditor Cert
Auditor Certification
DPT-3 must be certified by the company's statutory auditor — confirming amounts disclosed reconcile with audited books and that classification under Rule 2(1)(c) is correct.
Statutory Auditor
Reconciliation
One-Time
One-Time DPT-3 (Historical)
The one-time return for outstanding receipts from 1 April 2014 to 31 March 2019 (introduced by 2019 amendment) is now historical — every year only the annual DPT-3 applies.
Historical
Now Annual Only
Our DPT-3 Filing Services
Annual DPT-3 Filing
End-to-end annual DPT-3 filing — by 30 June, with auditor certification and full reconciliation against audited financial statements.
Deposit vs Non-Deposit Mapping
Categorisation of every receipt under the 18 exempt heads of Rule 2(1)(c) — director loan, inter-corporate, customer advance, share application, ECB, NCD, etc.
Director Loan Compliance
Drafting of director's declaration that loan is from own funds (not borrowed), board approval, loan agreement, repayment schedule, and DPT-3 disclosure.
Inter-Corporate Loan
Sec 186 inter-corporate loan compliance — board / SR approvals, interest at G-Sec yield, charge filings, and DPT-3 reporting.
Customer Advance Ageing
365-day ageing analysis of customer advances, identification of breach cases, refund / settlement plan, and disclosure under DPT-3.
Share Application Money
60-day Sec 42 review of pending share application money, PAS-3 allotment, refund where needed, and DPT-3 disclosure.
ECB & FEMA Reconciliation
External Commercial Borrowings — Form ECB-2 monthly reporting, RBI compliance, and DPT-3 alignment with FEMA records.
NCD / Debenture Reporting
Secured / unsecured NCD, listed / unlisted debenture, debenture trustee compliance, charge filing (CHG-9), and DPT-3 inclusion.
Public Deposit (Sec 76)
Eligible public company deposit framework — DRR, deposit insurance, credit rating, advertisement / circular, DPT-1, DPT-2, and DPT-3.
Backlog & Sec 460 Condonation
Backlog DPT-3 filings, additional fees, condonation of delay under Sec 460, and Sec 76A penalty defence.
Deemed Deposit Remediation
Identification of deemed-deposit exposure (365-day breach, 60-day breach, Sec 180 limit breach), remediation roadmap, and disclosure plan.
Auditor Coordination
Coordination with statutory auditor for DPT-3 certification, reconciliation working papers, and audit-trail integration with AOC-4 / MGT-7.
When You Need DPT-3 Filing Support
30 June Approaching
Annual DPT-3 due date is approaching — auditor certification, classification, and Form DPT-3 filing must be completed in time.
Director Loan Outstanding
Company has outstanding loan from director / relative — declaration of own-funds, agreement, and DPT-3 disclosure required.
Inter-Corporate Loan
Company has received loan from holding / subsidiary / associate — Sec 186 + DPT-3 + charge filings to be reconciled.
Old Customer Advance
Customer advances pending beyond 365 days — risk of being treated as deemed deposit; remediation + DPT-3 disclosure needed.
Pending Share Application
Share application money pending beyond 60 days — Sec 42 risk; refund / allotment + DPT-3 disclosure required.
ECB / NCD / CP Outstanding
Company has outstanding ECB, NCD, debenture, or commercial paper — RBI / debenture trustee + DPT-3 alignment needed.
RoC Notice / Backlog
RoC has issued notice for non-filing of DPT-3 in past years — late filings, condonation, and Sec 76A defence required.
Pre-Investment / Audit
Investor due-diligence or auditor wants reconciliation between DPT-3, AOC-4, and audited books — clean-up before Series-A / IPO.
Documents Needed for DPT-3 Filing
Financial Records
- Audited FS as on 31 March
- Auditor's report
- Trial balance
- Loan / advance ledgers
- Bank statements
- Reconciliation working
- Auditor's DPT-3 certificate
Loan / Receipt Backup
- Director-loan declaration
- Inter-corporate loan agreement
- Customer advance ageing
- Share application schedule
- ECB Form ECB-2
- NCD trust deed
- Charge filings (CHG-1)
MCA Inputs
- CIN / PAN of company
- Director DSC + DIN
- Last DPT-3 SRN
- Board minute
- Member resolution (Sec 73)
- Auditor FRN / membership
- Last AOC-4 / MGT-7
Our DPT-3 Engagement Process
1
Mapping & Diagnostic
Map every loan / advance / receipt to one of the 18 Rule 2(1)(c) categories or to Sec 73 / 76 deposit framework.
2
Reconciliation
Reconcile DPT-3 disclosure with audited FS, loan ledger, bank statements, FC-GPR / FC-TRS, and ECB Form ECB-2.
3
Auditor Certificate
Obtain statutory auditor's certificate confirming categorisation and reconciliation with audited books.
4
Form DPT-3 Filing
File Form DPT-3 with all annexures by 30 June; SRN download, challan, and acknowledgement.
5
Tracker & Records
Update tracker, register of deposits, integrate with AOC-4 / MGT-7 and next-year DPT-3 calendar.
Why Choose Us for DPT-3 Filing
✓
Sec 73 / 76 / 76A specialists
✓
Rule 2(1)(c) 18-category mapping
✓
Director loan & inter-corporate
✓
365 / 60-day rule defence
✓
ECB / NCD / CP integration
✓
Auditor certification coordination
✓
Backlog & Sec 460 condonation
✓
Deemed-deposit remediation
FAQs on DPT-3 Filing
What is Form DPT-3?
DPT-3 is the annual return of deposits and outstanding loans (not treated as deposits) filed by every non-government company under Sec 73 of the Companies Act 2013 and Rule 16 of the Companies (Acceptance of Deposits) Rules 2014. It captures both deposits and the 18 categories of "exempt" non-deposit money.
When must DPT-3 be filed?
By 30 June every year — capturing position as on 31 March of the immediately preceding financial year. The form must be certified by the company's statutory auditor.
Does DPT-3 apply if there are no outstanding loans?
DPT-3 is required if the company has any outstanding receipt of money / loan as on 31 March covered by Rule 2(1)(c) or Sec 73 / 76. If absolutely no such receipt exists, the company should review its position carefully — most companies have at least one reportable category like director loan, customer advance, or inter-corporate loan.
Is loan from director a deposit?
No — loan from director is exempt under Rule 2(1)(c)(viii) provided the director gives a written declaration that the money is from his / her own funds (not borrowed). However, it must still be disclosed in DPT-3 as a non-deposit receipt.
What if customer advance is pending beyond 365 days?
If a customer advance for supply of goods / services is not appropriated within 365 days, it is treated as a "deemed deposit" — exposing the company to Sec 73 / 76 framework and Sec 76A penalty (₹1–10 Cr on company; ₹25 lakh – ₹2 Cr or 7-year imprisonment on officers).
What is the penalty for non-filing of DPT-3?
Per-day additional fees plus penalty under Sec 450. More importantly, if the underlying receipt is later found to be a "deposit" in violation of Sec 73 / 76, the harsh Sec 76A penalty (₹1–10 Cr on company; ₹25 lakh – ₹2 Cr or 7 years imprisonment on officers) applies.
Can backlog DPT-3 be filed?
Yes — backlog DPT-3 can be filed with additional fees, and Sec 460 condonation of delay can be sought from MCA HQ where filing windows have closed. Investor / auditor due diligence often demands clean DPT-3 history before Series funding or IPO.
DPT-3 Filed. Deposit Risk Mapped. Sec 76A Defence Locked. Audit-Grade.
Partner with our DPT-3 filing specialists for annual filing, director-loan compliance, inter-corporate loans, customer-advance ageing, share-application reconciliation, ECB / NCD reporting, and Sec 460 condonation.
Talk to a DPT-3 Filing Expert