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File Your Company's Return of Deposits with MCA

Form DPT-3 is used to furnish the return of deposits and/or disclose particulars of certain outstanding money or loans received by the company that are not considered deposits under the Companies (Acceptance of Deposits) Rules, 2014.

Prescribed under Rules 3 and 16 of the Companies (Acceptance of Deposits) Rules, 2014, DPT-3 is generally required to be filed on or before 30 June every year by every company other than a Government company, in respect of deposits and/or specified transactions not considered deposits, as applicable.

Return of Deposits

Loans & Borrowings

Director / Shareholder Funding

Non-Deposit Transactions

Depositor List

MCA Filing

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Section 73, Companies Act Rules 3 & 16 – Deposit Rules, 2014 100% Confidential

Need Help Filing DPT-3?

Share a few details — our team will classify your transactions and prepare your DPT-3 filing.

Full Name

Mobile Number

Email Address

CIN

Company Type

Applicable DPT-3 Purpose

Financial Year

Nature of Outstanding Amount

Message

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Overview

What is DPT-3?

DPT-3 is the prescribed MCA form for reporting deposits and certain money/loan transactions received by a company. MCA's 2019 amendment specifically clarified that DPT-3 shall be used by every company other than a Government company for filing the return of deposit, particulars of transactions not considered as deposit, or both, as applicable.

Return of Deposits

Used where the company has deposits covered by the applicable deposit rules.

Transactions Not Considered Deposits

Used where the company has received money or loans falling within the exclusions from the definition of "deposit."

Both, Where Applicable

DPT-3 is not only for companies accepting deposits — it covers a broader reporting function.

DPT-3Return of Deposits

What Our DPT-3 Filing Service Includes

From transaction classification to MCA filing and acknowledgement.

Transaction Classification

We review whether amounts received are deposits or fall within applicable exclusions.

Loan & Borrowing Review

Outstanding loans and borrowings relevant to the DPT-3 filing are reviewed.

Deposit Reconciliation

Deposit balances are reconciled with the company's financial records.

DPT-3

Return of Deposits

Director / Shareholder Review

Applicable documentation and statutory conditions are checked.

Document Preparation

Depositor list, loan documentation, board authorisation and auditor declaration.

MCA Filing & Records

The completed DPT-3 is submitted and the SRN, challan and acknowledgement retained.

Applicability

Who Needs to File DPT-3?

DPT-3 should not be described as a form applicable only to companies accepting public deposits — a company with certain outstanding receipts or loans that are not deposits may also have a reporting requirement.

Companies with Deposits

Companies with deposits covered under the Companies (Acceptance of Deposits) Rules, 2014.

Companies with Loans / Borrowings

Companies with outstanding money or loans falling under the specified exclusions from deposits.

Private Limited Companies

DPT-3 is not limited to Public Limited Companies — Private Limited Companies can also have this obligation.

Companies with Director/Shareholder Funding

Money received from directors or shareholders subject to prescribed conditions may require disclosure.

Companies with Inter-Corporate Loans

Loans received from other companies can fall under applicable exclusions from deposits.

Every Company Except Government Companies

MCA's 2019 amendment clarified that DPT-3 applies to every company other than a Government company.

Key Distinction

DPT-3 Is Not Only for Deposits

Many websites incorrectly describe DPT-3 simply as "Return of Deposits." MCA's 2019 amendment expressly clarified that DPT-3 is used for the return of deposit, particulars of transaction not considered as deposit, or both.

Transaction	Treatment
Actual deposit covered by Deposit Rules	Report as applicable deposit
Certain bank borrowing	May fall under exclusion
Certain financial institution borrowing	May fall under exclusion
Certain inter-corporate loan	May fall under exclusion
Certain director funding satisfying conditions	May fall under exclusion
Certain shareholder funding satisfying conditions	May fall under exclusion
Other specified receipts	Examine applicable exclusion

Do not classify a transaction based only on the accounting ledger name — the statutory definition and applicable conditions must be checked.

Timeline

DPT-3 Filing Deadline

The prescribed DPT-3 filing is generally required on or before 30 June every year, in respect of deposits accepted by the company and/or particulars of transactions not considered deposits, as applicable under Rule 16. The exact applicability and relevant reporting date should be checked against the current MCA rules/form for the filing year.

On or before 30 June every year Applies to deposits and/or non-deposit transactions Applicable to every company except Government companies Check current MCA rules for the relevant filing year

Avoid These Errors

Common DPT-3 Filing Mistakes

Treating every loan as a deposit without checking exclusions

Treating every loan as a non-deposit without proper examination

Outstanding amount not reconciled with the books

Missing the depositor list where the balance of deposits is greater than zero

Incorrect purpose selected — Return of Deposit vs disclosure of non-deposit transaction

Missing statutory auditor declaration where required

Filing Journey

How the DPT-3 Process Works

From identifying outstanding receipts to a filed DPT-3 with MCA acknowledgement.

Identify Outstanding Receipts

Prepare a list of deposits, loans, borrowings and other covered amounts.

Classify Each Transaction

Determine whether each amount is a deposit, excluded transaction, or not covered.

Reconcile With Books

Match figures with the general ledger, bank statements and loan/deposit registers.

Select Purpose & Prepare DPT-3

The correct purpose is selected and the webform is prepared with financial details.

Attach Documents & Sign

Depositor list and supporting documents are attached; the form is digitally signed.

MCA Filing & SRN

Form is submitted and the SRN/acknowledgement is retained for records.

Our Process

How We Help You File DPT-3

Transaction Classification

We review whether amounts are deposits or fall within exclusions.

Financial Reconciliation

Figures are matched with the company's books and financial statements.

Prepare & Certify

DPT-3 is prepared and applicable auditor declaration is coordinated.

MCA Filing

Form is submitted and the SRN is shared with you.

Documents & Information

Documents Required for DPT-3

Financial Statements & Schedules

Loan Agreements & Sanction Letters

Director / Shareholder Declarations

Bank Statements & Loan Account Statements

Board Resolution & Authorisation

List of Depositors, Where Applicable

Where the applicable balance of deposits is greater than zero, MCA's current DPT-3 Instruction Kit requires the list of depositors in Excel format. Attachments should be in PDF or JPG format, with an individual attachment size of up to 2 MB.

Clear Distinction

DPT-3 vs Related MCA Forms

Form	Purpose	Relation to DPT-3
DPT-3	Return of deposits and/or specified non-deposit transactions	—
DPT-1	Circular/prospectus for inviting deposits	Different filing — DPT-3 is not an application to accept deposits
CHG-1 / CHG-9	Registration/modification of charges	May apply in addition where security has been created
AOC-4	Financial statement filing	A company may be required to file both
MGT-7 / MGT-7A	Annual return, where applicable	Does not replace the DPT-3 requirement

DPT-3 reports deposits and specified money/loan transactions — it does not replace charge registration, financial statement filing, or the company's annual return; those remain separate obligations, where applicable.

FAQs

Frequently Asked Questions

DPT-3 is the MCA form used for filing the return of deposits and/or particulars of certain transactions not considered deposits under the Companies (Acceptance of Deposits) Rules, 2014.

No. It can also cover prescribed disclosures of outstanding money or loans that are not considered deposits under the applicable rules.

The prescribed annual filing is generally due on or before 30 June under Rule 16, subject to the applicable rules for the relevant filing period.

It can be. DPT-3 is not restricted only to public companies.

No. Certain categories of loans/borrowings are excluded from the definition of deposit subject to the applicable statutory conditions.

Where the relevant DPT-3 purpose is selected and the balance of deposits is greater than zero, MCA's current Instruction Kit requires a list of depositors in Excel format.

The company may still have a DPT-3 reporting requirement if it has covered outstanding money/loans that are not considered deposits.

File Your DPT-3 Return Correctly

DPT-3 is not simply a form for companies that accept deposits. Review your outstanding receipts, loans and deposits and determine the correct statutory classification before filing.

Identify Outstanding Receipts → Classify Deposits / Non-Deposit Transactions → Reconcile With Books → Review Loan & Deposit Records → Check Supporting Documents → Select Correct DPT-3 Purpose → Prepare Depositor List, Where Required → Auditor Declaration → Board Authorisation → MCA Filing → SRN & Acknowledgement

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