Overview
DPT-3 is the annual return every company files reporting deposits and specified outstanding loans or money received that are not deposits — due by 30 June each year for the preceding financial year. It applies even to companies that have accepted no deposits at all, as a nil return.
We compile the required financial data, classify outstanding receipts correctly, and file DPT-3 with the auditor's certificate where applicable, keeping you on the right side of the deadline.
What's included
- Classification of outstanding loans/receipts
- Data compilation from financials
- Auditor certificate coordination
- DPT-3 filing & acknowledgement
How we approach it
Frequently asked questions
Does DPT-3 apply if we have not accepted deposits?
Yes — companies with no deposits still file a return under the relevant exemption/nil category.
When is DPT-3 due?
By 30 June each year, covering the preceding financial year.
Is an auditor's certificate required?
For certain filings, yes — we coordinate with your auditor to obtain it.
What counts as a 'deposit' for DPT-3 purposes?
Broadly, any receipt of money by a company other than specifically excluded categories like loans from directors, banks, or amounts received as share application money pending allotment.
Do private companies also need to file DPT-3?
Yes, private companies are covered too, including as a nil return if there's nothing to report.
What's the penalty for missing the DPT-3 deadline?
An additional government filing fee applies per day of delay, similar to other annual ROC forms, alongside potential scrutiny of the company's deposit-taking activities.
Talk to us about DPT-3 Filing.
Rashmi K.S. & Associates · Practising Company Secretaries · Balewadi, Pune