Avil Rakshith Salins — ACS A48442, Practising Company SecretarySalins & Co.
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07 November 2026 · Updated 07 November 2026

By Avil Rakshith Salins, Practising Company Secretary

Form DPT-3: return of deposits and of money not treated as deposits

In short

Every company other than a government company files Form DPT-3 by 30 June each year, reporting the position as on 31 March. A company with deposits reports them; a company without deposits still reports outstanding receipts of money or loans that are not treated as deposits, such as loans from directors.

Missed the due date? Work out the late fee →

Who files

Every company other than a government company, including private companies, if it has deposits or outstanding receipts of money or loans that are not treated as deposits under rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 (for example, loans from directors or from banks).

Time limit

By 30 June every year, with figures as on 31 March.

Attachments

  • The auditor's certificate, where the return covers deposits
  • Particulars of the receipts not treated as deposits, as required by the form
  • Any other supporting documents the form asks for

Late fee and penalty

A late DPT-3 carries the additional fee for each period of delay; work it out with the MCA late fee calculator linked on this page. Contravention of the deposit rules can also attract a penalty under the rules.

Frequently asked questions

Yes, if it has outstanding loans or receipts that are not treated as deposits, such as loans from directors.

30 June every year, with figures as on 31 March.

Where the return covers deposits, yes.

A loan from a director, given out of his or her own funds with a declaration to that effect, is not treated as a deposit, but it is reported in DPT-3 as an outstanding receipt.

General information on the law as on 07 November 2026, not advice on any particular matter. Check the current MCA form and instruction kit before filing.

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