Companies Act · source-checked form guide
NDH-3: reconcile the Nidhi half-year return
Covered Nidhis report each half year ended 30 September and 31 March under Rule 21 within 30 days, with member, deposit, loan, liquidity and NOF records. Reclassifying renewals as fresh cash can overstate the return.
Which version and who acts?
Current 2023 substituted form; half year 1 April–30 September 2026, prepared 21 October 2026. Assumed established declared Nidhi, not a pending first declaration.
Company through its actual authorised eligible signatory; genuine practising-professional verification and separate auditor declarations where prescribed. No real Nidhi declaration or operational authority is conferred.
G.S.R.35(E), effective 23 January 2023; physical English PDF pp 24–29, branches, three-year PAT, member/deposit/loan/litigation roll-forwards, NOF, liquidity denominator, bank details, preference capital and member attachment.
Completed field illustration
Fictional example — not for filing. Example Learning Nidhi Limited, fictional and assumed genuinely declared only in the established-company scenarios has 240 members at 30 September 2026. It has one existing branch and no branch change in the half year. Deposits rise from₹200 lakh to₹220 lakh and loans from₹180 lakh to₹200 lakh; no preference capital or litigation exists in the simplified example.
| Prescribed field / block | Completed fictional entry |
|---|---|
| 1–4 Company / period / branches / PAT | Example Learning Nidhi Limited, fictional and assumed genuinely declared only in the established-company scenarios; SYNTHETIC-CIN-01; deliberately not a valid CIN; end 30/09/2026; 1+0−0=1 branch. Prior 3 FY PAT₹1/1.5/2 lakh. |
| 5 Members | Opening 220+admitted 30−ceased 10=240; attach true member-level status/PAN/address/deposit data. |
| 6 Deposits, absolute₹ | Fixed:1,50,00,000+40,00,000−20,00,000=1,70,00,000. Savings:50,00,000+10,00,000−10,00,000=50,00,000. Other rows 0. Total 2,00,00,000+50,00,000−30,00,000=2,20,00,000. |
| 7 Loans, absolute₹ | All model loans against eligible immovable-property security:1,80,00,000+40,00,000−20,00,000=2,00,00,000; other/employee rows 0. Real security/borrower limits must separately be established. |
| 8–9 Litigation / NOF | Litigation 0+0−0=0. Capital₹15 lakh+free reserves₹12 lakh−loss₹2 lakh−intangibles 0=NOF₹25 lakh. |
| 10–12 Liquidity / ratio / bank | Unencumbered bank term deposit₹22 lakh; post office 0; prescribed July 2026 last-working-day deposit base₹210 lakh→10.476%. Closing-deposit leverage₹220 lakh/₹25 lakh=8.8 times. One fictional bank; no actual account number fabricated. |
| 13 Preference / verification | Preference capital 0−redemption 0=0. Actual Board authority, company signature and professional verification required. 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
- Fixed₹150+₹40−₹20=₹170 lakh; savings₹50+₹10−₹10=₹50 lakh; total₹220 lakh. A₹20 lakh renewal without new cash is not added again to received cash.
- Members 220+30−10=240; loans₹180+₹40−₹20=₹200 lakh. NOF₹15+₹12−₹2=₹25 lakh; leverage 1:8.8.
- ₹22/₹210×100≈10.476%, not₹22/₹220 for the specific prescribed liquidity field.30 September+30 days=30 October 2026; 21 October is 21 days after half-year end.
Prepare, submit and retain the evidence
- Confirm actual declared status and covered half year; reconcile branch/member/deposit/loan events to ledgers and individual records without double-counting renewals.
- Complete the current form with correct NOF and distinct liquidity/leverage denominators, actual bank term deposits, litigation and member attachment; arrange genuine verification.
- Submit within the actual 30-day half-year period and preserve acknowledgement; separately handle actual branch applications, declaration/status changes and any failure requiring disclosure/remediation.
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.
Primary authorities and exact locators
- G.S.R.35(E), effective 23 January 2023; physical English PDF pp 24–29, branches, three-year PAT, member/deposit/loan/litigation roll-forwards, NOF, liquidity denominator, bank details, preference capital and member attachment.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- English physical pp6–10: Rule3A/3B declaration and restrictions; Rule5(5) excludes companies incorporated as Nidhi from19 April2022; new paid-capital/NOF and branch-closure requirements.
- English physical p2: from publication17 July2024, no use of Nidhi Limited name unless actually declared undersection406(1).
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.