Overview
Rule 16, Deposit RulesForm DPT-3 is mandated under Rule 16 of Companies (Acceptance of Deposits) Rules, 2014for reporting details of deposits or money received by a company. It covers loans from directors, shareholders, relatives, unsecured third-party loans, and advances beyond 365 days. Filing is required annually by 30th June (for outstanding transactions as of 31st March) and within 30 days of accepting any new reportable amount. Non-compliance attracts significant penalties under Sections 73-76 of the Companies Act, 2013.
Annual Return Filing
File by 30th June for all outstanding reportable transactions
Event-Based Filing
File within 30 days of accepting new deposits/loans
Exemption Assessment
Identify exempted transactions (banks, NBFCs, government) to avoid over-reporting
Who Needs to File DPT-3?
Companies with Director Loans
Any loan/advance from directors or their relatives
Shareholder Funding
Unsecured loans from shareholders beyond share capital
Third-Party Unsecured Loans
Money received from individuals/entities not exempt under Rule 2(1)(c)
Advance Against Supply
Advances received for goods/services beyond 365 days from receipt
Unsure if your transactions are reportable? Get free assessment.
Required Documents
Board Resolution
Approving DPT-3 filing & authorizing signatory
Loan/Deposit Details
Lender name, amount, date, purpose, repayment terms
Lender KYC
PAN, address proof of directors/shareholders/third parties
Bank Statements
Evidence of receipt of funds for verification
Exemption Proof
Documents proving exempted status (bank loan sanction, NBFC registration)
Company CIN & PAN
For identity verification during MCA filing
Pro tip: Maintain a deposit register — it simplifies annual DPT-3 preparation significantly.
DPT-3 Filing Process
~3-7 daysTransaction Assessment
1-2 daysReview loans, advances & deposits to identify DPT-3 applicability
Board Resolution
1 dayPass resolution approving DPT-3 filing & authorize signatory
DPT-3 Filing
3-5 daysFile Form DPT-3 with MCA within prescribed timeline
ROC Acknowledgement
1-2 daysReceive confirmation & update company compliance records
Why File DPT-3 Compliantly?
Protect your company from penalties and maintain transparent financial reporting.
Avoid Heavy Penalties
Late fees ₹100/day + prosecution risk; we ensure on-time filing
Accurate Financial Records
Proper disclosure prevents issues during audit & regulatory scrutiny
Exemption Optimization
We identify exempted transactions to minimize unnecessary reporting
Investor Confidence
Transparent deposit reporting builds trust with stakeholders & lenders
Frequently Asked Questions
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Free transaction eligibility assessment included
Download DPT-3 Filing Guide
Get our 11-page handbook: exempted transactions list, calculation templates & deadline tracker.