DPT-3 Filing

Overview

It is necessary that DPT-3 form is only filed by the companies who have accepted deposits. However, in January, 2019, the Ministry of Affairs (MCA) has issued a notification and inserted another rule which is 16A.

According to this rule, every company excluding government company has to file a ONE TIME RETURN for transactions which are not considered as deposit doesn’t matter if it is a small company or one person company, filing of DPT-3 form is mandatory.

Exempted Companies from filing the form

• Banking Companies
• Non-Banking Financial Company
• A Housing Finance Company registered with National Housing Bank
• Others as notified

Due date for filing DPT-3 form

The due date for filing annual return of  DPT–3 form is 30^th  june of every year .For example, for year 2020-2021, the due date for DPT-3 was 30^th  june 2021.

VARIETIES OF DPT-3

• One time return
• Annual return

Documents Required

Required Document

• Auditor’s Certificate
• Copy of trust deed
• Deposit insurance contract, whether applicable and mentioned in the form
• Copy of instrument creating the charge
• List of depositors
• Details of liquid assets
• Optional attachment

Required Attachments

• Auditor’s Certificate
• List of depositors
• Other optional details