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Amendment in the Companies (Acceptance of Deposit) Rules 2014

The Institute of Chartered Accountants of India on 31st August 2022, announced an amendment in the Companies (Acceptance of Deposit) Rules, 2014 relating to the Acceptance of money by way of deposit or loan from the public. It states the amendment made by the Ministry of Corporate Affairs (MCA) that is made as on 29th August 2022 which is related to the amendment of Rules 16 of Companies (Acceptance of Deposit)

Here is the ICAI announcement:-

Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India

31st August 2022

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ANNOUNCEMENT

Sub: Amendment in the Companies (Acceptance of Deposit) Rules, 2014 relating to Acceptance of money by way of deposit or loan from the public.

This is to inform you that the Ministry of Corporate Affairs vide its notification dated 29th August 2022 has amended Rule 16 of Companies (Acceptance of Deposit) Rules, 2014 regarding return of deposit to be filed with the Registrar of Companies (ROC).

The amendments are as follows:

1) Rule 16 which states “Return of deposits to be filed with the Registrar” has been amended to say that the auditor of the company has to submit a declaration in form DPT-3 while filing a return.

2) Particulars of Form DPT-3 have been amended and have been substituted with new form DPT-3

3) Particulars of Form DPT-4 have been amended and have been substituted with new form DPT-4

Notification is available at the link

https://www.mca.gov.in/bin/dms/getdocument?mds=99KwRbJSkMXjVLv09KTgJg%253D%253D&type=open

Members may take note of the above.

Sincerely Yours,

Chairperson and Vice Chairperson
Corporate Laws & Corporate Governance Committee
The Institute of Chartered Accountants of India

 

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