Companies Act · source-checked form guide
DPT-3: deposit and non-deposit receipt reporting
Report the applicable deposit/non-deposit receipt position at 31 March under Rules 16/16 A. The annual return is distinct from the historical one-time 2019 return.
Which version and who acts?
MCA electronic-form field illustration based on the retrieved official instruction kit. Actual current portal fields and the controlling Act/rule govern a real submission; the sample creates no filing.
Company and its actual authorised signatory; statutory-auditor declaration applies to the prescribed deposit/liquid-asset particulars.
MCA DPT-3 kit p 3 annual versus 2019 one-time return; pp 7–10 purpose,31 March, deposit branches and auditor declaration; p 13 processing; p 14 depositor schedule.
Completed field illustration
Fictional example — not for filing. For year ended 31 March 2026, a fictional private company has no deposits. It has₹12 lakh of unsecured funds from a director, assumed supported by the actual Rule 2(1)(c)(viii) declaration that the funds were not borrowed or accepted from others. It prepares its annual non-deposit particulars on 20 June 2026.
| Prescribed field / block | Completed fictional entry |
|---|---|
| 1–2 Company | SYNTHETIC-CIN-01; deliberately not a valid CIN; Aurelia Demonstration Private Limited (fictional); fictional registered office. |
| 3 Purpose | Particulars of transactions by a company not considered as deposit under Rule 2(1)(c); annual reporting, not 2019 one-time return. |
| 5 Government company | No. |
| 7 Public deposits | Not a public-deposit example; deposit-purpose fields are not to be populated as though deposits were accepted. |
| 8(a) Reporting date | 31/03/2026. |
| Non-deposit outstanding amount | ₹12,00,000; unsecured director funds under the assumed documented exclusion. |
| Deposit movement / liquid assets | No deposit amount in this scenario; do not insert the director funds into a deposit-balance schedule. |
| Evidence / authority | Loan ledger, bank receipts, director status and source-of-funds declaration must support the actual exclusion; Board authority assumed 20/06/2026. |
| Declaration / result | Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- ₹12 lakh non-deposit receipt is not automatically a deposit merely because it is a loan; the specific exclusion and its evidence decide the classification. Without the assumed declaration, reconsider the branch.
- The normal annual reporting date is 31 March and statutory filing date 30 June. Preparation on 20 June 2026 is before 30 June; this model does not rely on any late-fee relief.
- The one-time return covers the historic 1 April 2014–31 March 2019 population; it must not be presented as a new annual 2026 election. The kit’s copied resolution wording at 8(c) is not a deposit-law requirement.
Prepare, submit and retain the evidence
- Reconcile every receipt and outstanding balance to the books and determine the actual Rule 2(1)(c) classification with its conditions.
- Choose the matching annual purpose; use 31 March balances, the proper deposit/non-deposit schedules and actual auditor/depositor evidence where applicable.
- Have the genuine authorised persons complete the current electronic filing and retain its actual acknowledgement, filed schedules and classification working papers.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Related guide: Secretarial filing workflow
Primary authorities and exact locators
- MCA DPT-3 kit p 3 annual versus 2019 one-time return; pp 7–10 purpose,31 March, deposit branches and auditor declaration; p 13 processing; p 14 depositor schedule.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.