Form DPT-3: the 30 June return of deposits, director loans and why 'we have no deposits' is not enough

Last updated 21 Oct 2026 · India

Short answer. Every company other than a government company files Form DPT-3 by 30 June each year, with figures as on 31 March (Rule 16, Companies (Acceptance of Deposits) Rules 2014). Since 2019 it must also report money received that is not treated as a deposit, such as loans from directors, so a company that took a director loan usually has to file even if it has no 'deposits'. An auditor's certificate is needed where actual deposits are reported.

What goes into DPT-3

Deposits accepted and outstanding (with auditor's certificate)
Money received that is excluded from 'deposit' under Rule 2(1)(c): loans from directors (with their declaration that it is not borrowed money), loans from banks and companies, share application money, trade advances, and similar
Net worth, paid-up capital and free reserves figures

Who must file

Company	File DPT-3?
Private company with a director loan at 31 March	Yes (as exempt receipt)
Company with unsecured loans from other companies	Yes
Company with only share capital and trade payables	Usually no filing needed; confirm with your CS
Government company	No

Common mistakes

Skipping it because "no deposits". Exempt receipts like director loans are reportable.
No written declaration from the director that the loan is not out of borrowed funds; without it the money may be treated as a deposit.
Using figures other than 31 March.
Filing late. Rule 21 provides a fine on the company and officers in default, with a continuing amount per day.

Checklist

All loans and advances at 31 March listed
Director declarations on file
Auditor certificate if any deposits
DPT-3 filed on MCA21 by 30 June

Frequently asked questions

What is the due date for DPT-3?

30 June every year, with information as on 31 March (Rule 16, Companies (Acceptance of Deposits) Rules 2014).

Do I need to file DPT-3 for a director loan?

Usually yes. Loans from directors are exempt from being deposits but must be reported in DPT-3 as money received that is not a deposit.

Do private companies file DPT-3?

Yes, every company other than a government company files DPT-3 when it has deposits or reportable exempt receipts.

Is an auditor's certificate needed?

Yes where deposits are reported; it is not normally needed for exempt receipts alone.

Official sources

Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 21 Oct 2026.

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