Form DPT-3 Return Filing: Compliance and Annual Filing Requirements

Introduction

Form DPT-3 is an annual compliance requirement under the Companies Act, 2013, mandating companies (except government companies) to file a return of deposits with the Ministry of Corporate Affairs (MCA) every year.

This filing must be completed on or before 30th June and includes details of deposits, outstanding loans, and amounts not classified as deposits as on 31st March of the financial year.

The information submitted in Form DPT-3 must be certified by the company’s auditor to ensure accuracy, transparency, and regulatory compliance.

Introduction to DPT-3 Filing: Meaning, Purpose, and Applicability

Form DPT-3 is a statutory return used to report deposits and certain financial liabilities of a company.

It applies to the following entities:

Private Limited Companies
Public Limited Companies
One Person Companies (OPCs)
Small Companies and Non-Small Companies

Form DPT-3 is also mandatory for reporting loans received from related entities such as:

Holding Company: Loans received from a controlling parent company
Subsidiary Company: Loans received from a company under control
Associate Company: Loans received where significant influence exists

Companies Exempt from Filing Form DPT-3

Certain companies are exempt under the Companies (Acceptance of Deposits) Rules, 2014, due to separate regulatory frameworks.

Exempt Categories Include:

Government Companies:
Companies owned or controlled by Central or State Government are exempt.

Specified Financial Institutions:

Banking Companies regulated by RBI
Non-Banking Financial Companies (NBFCs) registered with RBI
Housing Finance Companies regulated by the National Housing Bank (NHB)

Form DPT-3 Applicability: Who is Required to File?

All companies (except exempt categories) must file Form DPT-3 if they have received:

Deposits from members or directors
Loans from third parties
Advances for goods or services (secured or unsecured)

Types of Financial Transactions Covered:

Secured Debts:
Loans backed by collateral or security.

Unsecured Debts:
Loans without any collateral or security.

External Borrowings:
Funds received from banks or financial institutions.

Commercial Borrowings:
Loans taken for business or operational purposes.

About the Author

Ravi is a legal content specialist who simplifies complex corporate laws into clear and practical insights. He helps entrepreneurs understand compliance requirements with confidence, enabling them to build legally compliant and sustainable businesses.

May 13, 2026