MCA Amendment
The revision has been made by the Ministry of Corporate Affairs (MCA) for eform DPT-3 and DPT-4. To seek enhanced disclosures on acceptance of deposits by company, this revision has been introduced. MCA notification dated 28-08-2022 amended the Companies (Acceptance of Deposits) Rules 2014.
Moreover, after the introduction amended norm it is expected that every company to which Rule 16 applies shall on or before the 30th day of June, of every year, file with the Registrar of Companies (ROC), a return in Form DPT-3 along with the payment of fees as provided in Companies (Registration Offices and Fees) Rules, 2014. This form is filed as it furnishes the information contained therein as on 31st day of March of that year to be duly audited by the professional auditor appointed by the company. Along with it, a declaration to that effect shall also be made by the auditor in form DPT-3.
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To learn about MCA Form DPT-3, check:- http://ez6.b7c.mywebsitetransfer.com/mca-form-dpt-3-return-of-deposits/
Additional Information
- DPT-3 is a one-time return form of loans that is to be filed by the company having outstanding loans not treated as deposits.
- DPT-4 is a form that is a report of the amount of deposit unpaid on the date of commencement of Companies Act, 2013 with the ROC within the time limit of three months from the time the business was commenced.
