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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.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

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 16A
    mca.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 16A
    mca.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

  • ownership IN ['pvt_ltd','ltd','opc']

Deadlines and penalty

Cadence
Every year · Annual renewal
Next due
Later Next due 30 Jun 2027 (in 262 days)
Penalty for default
Up to Rs 5,000 + Rs 500/day continuing default under Sec 73-76A penalties.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

  • SourceCompanies (Acceptance of Deposits) Rules, 2014 — Rule 16/16A · Rule 16, Rule 16A
    mca.gov.in

DPT-3 — Annual Return of Deposits / Loans by state