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Home / Company Law & Secretarial Services / Return of Deposits (DPT-3)
Last updated: 2 October 2026
Companies file Form DPT-3 every year by 30 June to report deposits and money received that is not treated as a deposit — such as loans from directors or other companies. Our team classifies each receipt correctly and files the return on time.
Under the Companies (Acceptance of Deposits) Rules, 2014, companies file a return in Form DPT-3 by 30 June each year, with figures as on 31 March. It reports:
Most private companies cannot accept public deposits, so their DPT-3 is usually about loans and other receipts. The classification matters: money wrongly treated as an exempt receipt can amount to an unlawful deposit. Where deposits are reported, the return is supported by an auditor’s certificate.
Based on sections 73–76 of the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014. Last updated: 27 September 2026.
Yearly DPT-3 due date
Date as on which figures are reported
Loans from directors, other companies and certain advances
Directors confirm loans are from their own funds
Needed where deposits are reported
Additional fee for late filing
The risk is in the classification, not the form.
Loans from directors without a written declaration can be treated as deposits.
Customer advances not adjusted within the allowed time become deposits.
Companies assume DPT-3 applies only to deposit-taking companies.
DPT-3 sits within the yearly compliance calendar.
The full yearly calendar.
Register of loans and investments.
Raising debt through debentures.
Equity raising rules.
Loans and receipts collected as on 31 March.
Each item classified under the Deposit Rules.
Directors’ declarations obtained where needed.
Auditor’s certificate coordinated, where required.
DPT-3 filed by 30 June.
Register of loans updated for the year.
DPT-3 defaults can have consequences beyond late fees.
₹100 a day after the due date.
Penalties on the company and officers for failing to file.
Accepting deposits in breach of the Rules carries heavier penalties.
Past misclassification can be corrected with proper documents.
Share your query and our team will reply during business hours.
Every company, other than those specifically excluded, that has outstanding deposits or receipts not treated as deposits as on 31 March.
30 June each year, with figures as on 31 March.
Yes. They are exempt receipts only if the director declares the money is from their own funds, and they are reported in DPT-3.
Where the company reports deposits, yes. For only exempt receipts, it is generally not needed.
Generally no. Private companies can accept deposits only from members, within limits and conditions.
ACS – Director, Expertvuw Management Pvt Ltd
This work is handled by Expertvuw’s team, with filings made on the MCA portal. Certifications and audits required by law are issued by independent practising professionals engaged for your case.