Section 1 — What Is Form DPT-3?
1A. Legal Basis
"Every company other than Government company shall file a one-time return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule (1) of rule 2 from the 01st April, 2014 to 31st March, 2019, as specified in Form DPT-3 within ninety days from 31st March, 2019, along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014."
(Note: The one-time return obligation has since been fulfilled. The annual return obligation continues under Rule 16A read with Rule 16.)
Every company that is not a government company must file Form DPT-3 annually to report: (a) all outstanding amounts of money or loans that are NOT classified as deposits, and (b) any actual deposits accepted. Even if all your outstanding amounts are exempted from the definition of "deposit," you must still report them in this form.
1B. What Is a "Deposit" vs. What Is Not?
The definition of "deposit" under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 is central to correctly filling DPT-3. Many amounts that companies routinely receive are excluded from the definition — but they must still be reported in the form.
1C. Rule 16 vs. Rule 16A — What Is the Difference?
Section 2 — Who Must File DPT-3?
"Every company other than a Government Company" shall file the annual return in Form DPT-3.
The obligation covers all companies registered under the Companies Act, 2013 except government companies (where 51% or more shareholding is held by Central or State Government). It does not matter whether the company has accepted any deposits or not — the filing is mandatory.
Section 3 — What Must Be Reported in DPT-3?
3A. Outstanding Amounts as on 31 March 2026
The form captures every rupee of outstanding money received by the company that had not been fully repaid as on 31 March 2026. This includes amounts whether or not they qualify as "deposits" — both actual deposits and exempted receipts must be disclosed.
3B. Details Required for Each Outstanding Amount
- Name, address, and PAN of each lender / depositor
- Nature of the transaction (director loan, inter-company loan, public deposit, security deposit, advance, etc.)
- Amount outstanding as on 31 March 2026 (gross — not net of expected repayments)
- Date of receipt of each loan or deposit
- Rate of interest applicable (if any)
- Repayment schedule and maturity date
- Whether the amount is excluded from the definition of deposit under Rule 2(1)(c) and which specific clause applies
- Auditor's UDIN number (for amounts requiring auditor certification — verify current MCA form instructions)
3C. Inter-Company Loans — Special Note
Section 4 — Step-by-Step Filing Process on MCA V3
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Gather Data as on 31 March 2026
Obtain a complete schedule of all outstanding loans, deposits, and advances from the accounts team. This includes director loans, inter-company loans, security deposits received, shareholder loans, and any public deposits. Confirm that balances are the gross outstanding figures as on 31 March 2026 — not net of repayments made post-year-end.
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Classify Each Outstanding Amount
For each item, determine: (a) Is it an actual deposit under Section 73/76? Or (b) Is it an amount excluded from the definition of "deposit" under Rule 2(1)(c) — and if so, under which specific clause? This classification drives which part of DPT-3 the amount is reported in. If in doubt on classification, consult the statutory auditor before filing.
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Obtain Auditor Certification / Director Declaration
Where the DPT-3 form requires an auditor's certificate (typically for actual deposits), coordinate with the statutory auditor and obtain the UDIN-backed certificate before initiating the filing. For Part II (non-deposit receipts), the form may be self-certified by a director — verify the current MCA form instructions at efiling.mca.gov.in for the latest applicable certification requirement.
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Download the Latest Form DPT-3 from MCA V3 Portal
Log in to efiling.mca.gov.in using the company's or practitioner's login. Navigate to MCA Services → E-Forms → Company Forms and download Form DPT-3 fresh on the day of filing. Do not use a form version downloaded weeks ago. MCA updates form versions periodically and an outdated form will be rejected at the portal.
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Fill Form DPT-3 — Select Applicable Part(s)
Select Part I (deposits), Part II (non-deposit receipts), or both — based on your classification from Step 2. Enter all amounts, lender details, dates, interest rates, and repayment schedules. Verify that the pre-filled CIN, registered office address, and previous year's figures are correct. Enter the auditor's UDIN where required. Cross-check all figures against the audited trial balance.
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Attach Supporting Documents
Attach the auditor's certificate where required. If filing a NIL return, a director's declaration confirming that no deposits or exempted amounts were outstanding as on 31 March 2026 may be required. Attach the Board resolution authorising the filing.
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Pay Government Filing Fee
Fee is payable as per the Companies (Registration Offices and Fees) Rules, 2014 — the applicable fee depends on the company's authorised share capital. Verify the current fee schedule on the MCA portal before payment at efiling.mca.gov.in.
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DSC Signing and Submission
Get the form digitally signed using the DSC (Digital Signature Certificate) of the authorised director. The Company Secretary, where applicable, should also affix their DSC. Submit on the MCA V3 portal before 30 June 2026.
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Download SRN and Acknowledgement
After successful submission, the portal generates a Service Request Number (SRN) and an acknowledgement. Download and save both in the company's compliance file. The SRN is proof of timely filing and is required if any future query arises from the ROC.
Section 5 — Deadline, Late Fee & Section 76A Penalties
5A. Filing Timeline
5B. Cost of Delay — Late Fee Reference
5C. Substantive Penalty under Section 76A — Companies Act, 2013
"Where a company accepts or invites or allows or causes any other person to accept or invite on its behalf any deposit in contravention of the manner or the conditions prescribed under section 73 or section 76 or rules made thereunder or if a company fails to repay the deposit or part thereof or any interest due thereon within the time specified under section 73 or section 76 or rules made thereunder or such further time as may be allowed by the Tribunal under section 73, the company shall, in addition to the payment of the amount of deposit or part thereof and the interest due, be punishable with fine which shall not be less than one crore rupees or twice the amount of deposit accepted by the company, whichever is lower, but which may extend to ten crore rupees, and every officer of the company who is in default shall be punishable with imprisonment which may extend to seven years or with fine which shall not be less than twenty-five lakh rupees but which may extend to two crore rupees, or with both."
Section 76A is not just about delayed filing — it applies when a company accepts deposits in violation of the Act, or fails to repay. The penalty is severe: up to ₹10 crore for the company, and up to 7 years imprisonment plus up to ₹2 crore fine for each officer in default. Non-filing of DPT-3 can be treated as evidence that a company has accepted deposits without disclosing them — triggering this provision.
Section 6 — Common Mistakes and How to Avoid Them
Section 7 — Companies That Missed Earlier Years
Section 8 — Practical Examples
• ₹15 lakh outstanding — interest-free loan from its director (Mr. Sharma)
• ₹8 lakh outstanding — loan from its 100% holding company, Priya Holdings Pvt Ltd
• Zero public deposits
• Turnover: ₹2.4 crore
• Director loan of ₹15 lakh → Excluded from "deposit" under Rule 2(1)(c)(viii). Reportable in Part II as a non-deposit receipt.
• Holding company loan of ₹8 lakh → Excluded from "deposit" under Rule 2(1)(c)(xi). Reportable in Part II as a non-deposit receipt.
Form selection: Part II only (Rule 16A). Part I is NOT applicable as the company has no actual public deposits.
Certification: Verify whether director self-certification applies for Part II only filing (check current MCA form instructions at time of filing).
Total amounts in DPT-3: ₹23 lakh — reported as non-deposit receipts with applicable Rule 2(1)(c) exclusion clause cited for each amount.
Is this a NIL return? No — amounts are outstanding and must be reported, even though they are exempted from the "deposit" definition.
Approximate delay: 11 months (approx. 330 days)
Since the delay exceeds 180 days, the additional late fee multiplier is **12× the normal filing fee**.
If the normal filing fee based on capital is ₹400, the late filing additional fee will be ₹4,800 for FY 2024-25.
Additionally, a general penalty under Rule 21 (up to ₹5,000, plus ₹500/day for continuing default) is theoretically applicable for non-compliance, so regularizing it as early as possible is vital.
To avoid penalties and ROC flags, ensure Priya Tech Pvt Ltd or any private limited company completes filing before 30 June 2026. Collect all loans outstanding as of 31 March 2026, classify them properly, coordinate with statutory auditors, download a fresh form from MCA V3, and submit digitally signed returns on time.
Primary Authorities & Citations:
- Companies (Acceptance of Deposits) Rules, 2014 — Rule 16 & Rule 16A
- Companies Act, 2013 — Sections 73, 76 & 76A
- Companies (Registration Offices and Fees) Rules, 2014
- MCA Portal E-Services & Official Notifications — efiling.mca.gov.in
