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Published on: Jun 24, 2026

Form Dpt 3 - Return of Deposits

Ministry of Corporate Affairs, vide notification dated 22

nd January 2019, published the Companies (Acceptance of Deposits) Amendment Rules, 2019. With the said amendment, the MCA has made it necessary for all companies registered in India to file Form Dpt 3 on or before 22nd April 2019.

Revision of Form Dpt 3

As per the latest notification from MCA, the Form Dpt 3 is likely to be revised from 19th May 2019 onwards. Hence, stakeholders are advised to ensure that the new forms are used for filing.

Companies (Acceptance of Deposits) Amendment Rules, 2019

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 22nd January, 2019

G.S.R. 42(E).—In exercise of the powers conferred by clause (31) of section 2 and section 73 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government, in consultation with the Reserve Bank of India, hereby makes the following rules further to amend the Companies (Acceptance of Deposits) Rules, 2014, namely:- 1. (1) These rules may be called the Companies (Acceptance of Deposits) Amendment Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Acceptance of Deposits) Rules, 2014 (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (c), in sub-clause(xviii), after the words “Infrastructure Investment Trusts,” the words “Real Estate Investment Trusts” shall be inserted. 3. In the said rules, in rule 16, the following Explanation shall be inserted, namely:- “Explanation.- It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company.”. 4. In the said rules, in rule 16(A), after sub-rule (2), the following sub-rule shall be inserted, namely:- “ (3) Every company other than Government company shall file a onetime 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 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.”.

Applicability of Return of Deposits

Form Dpt 3 filing must be made by all companies other than a Govcompany comapny. Hence, all

private limited company, OPC, limited company or Section 8 Company would be required to file Form Dpt 3.

DPT-3 Due Date

The Companies (Acceptance of Deposits) Amendment Rules, 2019 has mentioned that all companies would be required to file Form Dpt 3 one-time on or before the 22nd of April 2019. In the return, the company must provide details of outstanding receipt of money or loan by a company but not considered as deposits from 1st April 2014 upto 22nd January 2019.

Understanding the Effect of Amendment in Tabular Format

Relevant Amendment

Applicable to

Type of Return

Due Date
Explanation to rule 16 Every company other than Government Company Return of deposit or particulars of the transactions not considered as a deposit or both On or before 30th June of the preceding year.
Insertion of rule 16A (3) Every company other than Government Company One time return of outstanding receipt of money or loan by a company which is not considered as deposits as per rule 2 (1) (c) On or before 22nd April 2019.

Form Dpt 3 Sample

A sample Form Dpt 3 along with the Companies (Acceptance of Deposits) Amendment Rules, 2019 is provided below:

Back to Learn

Frequently Asked Questions

Common questions about Form DPT.

Form DPT-3 is a return that companies in India are required to file, providing details of outstanding receipts of money or loans by the company that are not considered as deposits, as per the Companies (Acceptance of Deposits) Rules, 2014. This form is mandated by the Ministry of Corporate Affairs (MCA) through the Companies (Acceptance of Deposits) Amendment Rules, 2019.
All companies registered in India, except for Government companies, are required to file Form DPT-3. This includes private limited companies, one-person companies (OPCs), limited companies, and companies registered under Section 8 of the Companies Act, 2013.
According to the Companies (Acceptance of Deposits) Amendment Rules, 2019, all eligible companies must file Form DPT-3 as a one-time return on or before 22nd April 2019. This return should cover the period from 1st April 2014 to 22nd January 2019.
Form DPT-3 requires companies to provide details of any outstanding receipt of money or loans by the company that are not considered as deposits under clause (c) of sub-rule 1 of rule 2 of the Companies (Acceptance of Deposits) Rules, 2014.
Yes, companies are required to pay the prescribed fee as per the Companies (Registration Offices and Fees) Rules, 2014 while filing Form DPT-3.
According to the notification from the Ministry of Corporate Affairs, Form DPT-3 is likely to be revised from 19th May 2019 onwards. Companies are advised to ensure that they use the new revised forms for filing after this date.
The purpose of filing Form DPT-3 is to ensure compliance with the Companies (Acceptance of Deposits) Rules, 2014 and to provide the Ministry of Corporate Affairs with information about outstanding receipts of money or loans by companies that are not considered as deposits.
Form DPT-3 is a one-time return that companies need to file on or before 22nd April 2019, covering the period from 1st April 2014 to 22nd January 2019. After this, companies need to file an annual return of deposits or transactions not considered as deposits using Form DPT-3 on or before 30th June of each preceding year.
Failure to file Form DPT-3 within the prescribed due date may attract penalties and legal actions against the company and its directors, as it is a mandatory compliance requirement under the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014.
Companies can find detailed information about Form DPT-3, its filing process, and the Companies (Acceptance of Deposits) Amendment Rules, 2019 on the official website of the Ministry of Corporate Affairs (www.mca.gov.in) or through authorized filing agencies and professional service providers.