DPT-3:
Return of deposits and exempted deposits
Return of deposits and of borrowings not treated as deposits, as at 31 March.
Last reviewed: 2026-08-19 · every figure carries its source
30 Jun 2026 (statutory) for FY 2025-26 data as at 31 Mar 2026 — extended ad hoc to 31 Jul 2026 without additional fee (MCA General Circular 02/2026, per practitioner reports); next cycle 30 Jun 2027. Encode/plan on the statutory 30 June.
What DPT-3 does
Annual return of (a) deposits, (b) particulars of transactions NOT considered deposits (exempted deposits — e.g. director loans, inter-corporate borrowings, bank/FI loans, advances for goods/services within limits), or (c) both, as at 31 March, with the year's audited/provisional figures. This is how the ROC monitors s.73-76 deposit discipline even in companies that have never accepted a public deposit.
Who files — and the thresholds
Every company (private, public, OPC, small) that has ANY outstanding loan, borrowing or money received not treated as a deposit, or actual deposits — i.e. virtually every company with any borrowing. Exempt: government companies (Rule 16 applies to companies 'other than Government company'), and banking companies, RBI-registered NBFCs, NHB-registered housing finance companies and companies notified under the proviso to s.73(1) (Rule 1(3) — the Deposits Rules do not apply to them at all). A company with genuinely nothing outstanding on all counts as at 31 March has nothing to report.
Attachments
- Auditor's certificate — mandatory when reporting deposits (purpose 'return of deposits' or 'both'); not required for a pure exempted-deposits return
- List of depositors (where deposits exist)
- Copy of trust deed / instrument creating charge, and details of liquid assets, where applicable
What filing late costs
Late filing attracts the general MCA slab-based additional fee (1x to 12x normal fee by length of delay). Contravention of the Deposits Rules is punishable under Rule 21 (fine up to ₹5,000 plus ₹500/day of continuing default — figures from the rule text, not re-verified this pass). Substantive deposit defaults invite s.76A: company fine ₹1 crore or twice the deposit amount (whichever is lower) up to ₹10 crore; officers up to 7 years' imprisonment and fine ₹25 lakh–₹2 crore (statutory figures, not re-verified this pass).
Compare all three additional-fee regimes side by side →Common mistakes
Assuming 'we take no deposits, so DPT-3 is not for us' — exempted borrowings (director loans, inter-corporate loans, bank loans) must still be reported as 'particulars of transactions not considered deposits'
Missing that share-application money pending allotment beyond 60 days becomes a deemed deposit and changes the reporting bucket (and triggers the auditor-certificate requirement)
Figures not tying back to the audited balance sheet as at 31 March — DPT-3 is filed before the audit is finalised in many companies; use reliable provisional figures and reconcile
The statutory basis
Rule 16, Companies (Acceptance of Deposits) Rules 2014 read with Sections 73(2) and 76, Companies Act 2013; non-applicability under Rule 1(3); contravention of the Rules punishable under Rule 21 and deposit defaults under s.76A
MCA extends dates ad hoc in some years. This page encodes the statutory position — verify the current date on mca.gov.in before filing.
Frequently asked
Our only borrowing is an unsecured loan from a director — do we file?
Yes. A director's loan (from own funds, with the declaration) is an exempted deposit and is reported in DPT-3 as 'particulars of transactions not considered as deposits'.
Do we need the auditor's certificate?
Only if the return covers actual deposits ('return of deposits' or 'both'). A return of exempted deposits alone does not need the certificate.
What if the company has zero borrowings and zero deposits?
With nothing outstanding under any head as at 31 March, there is nothing to report and a nil DPT-3 is generally treated as not required — but document the nil position, since any outstanding item (even an old advance) revives the obligation.
This is a filing reference, not legal advice. Filing obligations turn on your company's own facts — its AGM date, paid-up capital, turnover, borrowings, supplier profile and any ROC extension in force. This page is a reference to the forms and their statutory due rules, not legal or professional advice, and it does not create an advocate-client relationship. Due dates shown assume an AGM held on 30 September 2026 where the rule is AGM-linked; MCA extends dates ad hoc in some years and this page encodes the statutory position, so verify the current date on mca.gov.in before filing, and take advice on your own facts before acting. Forms and figures here were reviewed on 19 August 2026.