Published Thu, 09 Apr 2020 | Updated Tue, 22 Jun 2021
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Ministry of Corporate Affairs vide it Notification dated 22nd January, 2019 has issued the Companies (Acceptance of Deposits) Amendment Rules, 2019.
In terms of the amended Rules, it has been clarified by the Ministry that e-Form DPT-3 (Return of Deposit) is required for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than a Government company.
In addition, every company (other than a Government company) was required to file a one-time return of outstanding receipt of money or loan by a company but not considered as deposits (in terms of Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014) from the 1st April, 2014 to the date of publication of this Notification in the Official Gazette, as specified in Form DPT-3 within ninety days from the date of said publication of this Notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.