-
In summary
Form DPT-3 is an MCA compliance filing used by eligible companies to report deposits and specified transactions that are not classified as deposits.
- The statutory annual due date is 30 June for information as at 31 March.
- The form can cover both deposits and transactions not considered deposits under Rule 2(1)(c).
- The 2019 amendment clarified that Form DPT-3 is used for reporting both categories by companies covered by the rules.
- Government companies are outside the DPT-3 requirement, while banking companies, RBI-registered NBFCs and certain other entities fall outside the Companies (Acceptance of Deposits) Rules.
- Loans from banks, financial institutions, directors using their own funds, and certain inter-corporate borrowings may fall within the transactions excluded from the definition of "deposit", subject to the prescribed conditions.
- Late filing attracts additional MCA filing fees, which can rise to 12 times the normal filing fee under the applicable fee schedule.
- Section 76A deals with contraventions relating to the acceptance of deposits under Sections 73 and 76; it should not be described as an automatic penalty for every delayed DPT-3 filing.
What is Form DPT-3?
Avoid these mistakes while booking FD
-
Form DPT-3 is the Return of Deposits filed with the Registrar of Companies under Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014.
The form serves two related reporting purposes:
- Reporting deposits accepted by a company.
- Reporting specified outstanding money or loans that are not considered deposits under Rule 2(1)(c).
This distinction is important. A company does not necessarily need to have accepted public deposits for DPT-3 to be relevant. Certain exempted borrowings can also fall within the reporting framework where the Companies (Acceptance of Deposits) Rules apply.
The MCA's 2019 amendment expressly clarified that Form DPT-3 is used for filing the return of deposits, particulars of transactions not considered deposits, or both.
Who needs to file Form DPT-3?
-
The broad rule is that Form DPT-3 applies to companies covered by the Companies (Acceptance of Deposits) Rules, 2014.
This can include:
- Private limited companies
- Public companies
- One Person Companies
- Small companies
- Section 8 companies
- Other companies to which the Deposit Rules apply
However, applicability needs to be checked against the exemptions in Rule 1(3) and the company's specific regulatory status.
The MCA's current DPT-3 instruction kit describes the annual return requirement for a company other than a government company.
Which entities are outside the Deposit Rules?
Certain categories are excluded from the application of the Companies (Acceptance of Deposits) Rules, including specified:
- Banking companies
- Non-Banking Financial Companies registered with the RBI
- Housing Finance Companies covered by the applicable statutory framework
- Government companies
- Other entities specifically excluded under the rules
Therefore, it is not accurate to say that every Indian company, including every regulated financial entity, automatically files DPT-3.
-
Who is required to file DPT-3?
All companies except government-owned companies must file this return.
-
Who is exempt from filing the return?
The rules exclude banks, RBI-registered NBFCs, qualifying housing finance companies, and notified classes. Rules 16 and 16A(3) exclude government companies from annual reporting. Entities should verify their status before claiming exemption.
Additional read: What is Form 19 in EPFO
-
Form DPT 3 due date
The due date is 30 June after year-end. For FY 2025-26, the deadline was 30 June 2026. Late filers should check MCA notifications. Extensions apply only when formally announced.
Example:
For the 2026-27 financial year (April 1, 2026 - March 31, 2027), the deadline for DPT-3 submission is June 30, 2027.
-
Types of returns under Form DPT-3
The correct purpose depends on what remained outstanding on 31 March.
Current filing category What it reports Return of deposits Amounts legally classified as deposits Particulars of non-deposit transactions Outstanding receipts covered by Rule 2(1)(c) Return covering both categories Deposits and reportable non-deposit receipts The one-time return covered historical balances through 31 March 2019. It is not a recurring category.
-
Deposits vs. exempted deposits: What companies must report?
Companies must classify each outstanding receipt before preparing Form DPT-3. The source, purpose, repayment terms, and supporting documents determine its treatment.
Feature Deposits Receipts not considered deposits Basic meaning Amounts covered by the statutory deposit definition Receipts excluded under Rule 2(1)(c) Common sources Qualifying public or member deposits Banks, companies, directors, governments, and financial institutions Legal treatment Deposit acceptance rules apply Exclusion applies only when prescribed conditions are satisfied DPT-3 reporting Reportable as deposits Certain outstanding receipts remain reportable Supporting records Deposit register, repayment terms, and certificates Agreements, declarations, approvals, and transaction records Compliance check Verify whether deposit rules were followed Confirm that every exemption condition remains satisfied Main risk Incorrect acceptance or repayment of deposits Claiming an exemption without sufficient evidence Companies should review the following points before selecting the filing category:
- Identify who provided each amount.
- Check why the money was received.
- Review repayment or adjustment conditions.
- Confirm whether prescribed time limits were followed.
- Collect declarations required for director-related funds.
- Check allotment and refund timelines for securities money.
- Verify conditions attached to business advances.
- Reconcile outstanding balances with audited financial records.
- Keep lender-wise and transaction-wise supporting records.
Avoid relying only on accounting ledger names.
2026 insight: Exclusion from the deposit definition does not automatically remove Form DPT-3 reporting. Outstanding receipts may still require disclosure under Rule 16A(3).
-
Transactions not considered deposits under DPT-3
Common exclusions can include:
- Funds from governments, banks, public financial institutions, insurers, or specified international institutions.
- Inter-company loans and amounts received from another company.
- Director funds, including qualifying director-relative funds received by a private company.
- Securities application money satisfying allotment or refund conditions.
- Qualifying business advances, warranties, and performance security deposits.
- Non-interest-bearing employee security within the prescribed salary limit.
- Qualifying secured debentures and listed non-convertible debentures.
- Startup convertible notes of at least Rs. 25 lakh received in one tranche.
- Promoter funding brought under stipulated lending conditions.
Amounts received by Nidhi companies or under regulated schemes.
Every exclusion has conditions. Companies should not classify receipts only from their accounting labels.
-
Documents required for DPT-3 filing
The required attachments depend on the selected filing category and the company’s transactions. Every document listed below is not mandatory in every case.
Document or record When it may be required Auditor’s certificate When the return includes amounts classified as deposits Trust deed When deposits are secured through a trust arrangement Charge-creating instrument When a charge secures the reported deposits Liquid asset details When applicable under deposit compliance requirements Deposit register To support depositor-wise balances and repayment details Loan agreements To confirm the source, terms, and outstanding amount Director declarations For qualifying funds received from directors or eligible relatives Audited financial statements To reconcile balances outstanding on 31 March Optional supporting documents To explain classifications, exemptions, or unusual transactions Before uploading the form, companies should:
- Match reported balances with the general ledger.
- Confirm the applicable filing category.
- Review lender names, amounts, and ageing.
- Check attachment clarity and file size.
- Ensure the auditor’s figures match company records.
- Keep signed agreements and declarations available.
Verify the company’s CIN and contact details.
Additional read: What is Form 16a
-
Fees for filing form DPT-3
The normal filing fee depends on the company’s nominal share capital.
Nominal share capital Normal filing fee Below Rs. 1 lakh Rs. 200 Rs. 1 lakh to below Rs. 5 lakh Rs. 300 Rs. 5 lakh to below Rs. 25 lakh Rs. 400 Rs. 25 lakh to below Rs. 1 crore Rs. 500 Rs. 1 crore or more Rs. 600 Company without share capital Rs. 200 Companies filing after the due date must pay additional fees. The amount increases according to the delay period.
Delay period Additional fee Up to 30 days Twice the normal fee 31 to 60 days Four times the normal fee 61 to 90 days Six times the normal fee 91 to 180 days Ten times the normal fee More than 180 days Twelve times the normal fee The MCA portal calculates the applicable amount during filing. Companies should verify the generated challan before making payment.
-
Consequences of non-filing
Late filing and unlawful deposit acceptance are separate defaults. They should not be presented as carrying the same consequences.
Late or missed Form DPT-3 filing
Possible consequences include:
- Additional filing fees based on delay.
- Regulatory queries from the Registrar of Companies.
- Difficulties completing company compliance records.
- Action against the company and responsible officers.
- A fine under Rule 21.
Continuing-default charges until compliance is completed.
Under Rule 21, the company and responsible officers may face a fine of up to Rs. 5,000. A continuing default may attract an additional Rs. 500 for each day.
-
Conclusion
Form DPT-3 is a classification-based annual return covering deposits and specified non-deposit receipts. Companies should identify reportable balances on 31 March, select the correct purpose, and retain records. For FY 2025-26, the statutory deadline was 30 June 2026. Late filers should review MCA notifications and applicable additional fees. Professional advice can help resolve uncertain classifications or exemptions.
You may also interested to know about
- What is Form 60
- SCSS scheme vs fixed deposit
- Avoid premature FD withdrawal
- Short term vs long term FD
- Time deposit vs fixed deposit
- NRE and NRO FD
- FD vs PPF
- How repo rate impacts FD rates
What is the Form DPT-3 due date in 2026?
The annual DPT-3 filing is due on or before 30 June every year.
The form reports information relating to the company's position as at 31 March of that year.
For example:
| Financial year | Information reported as at | Normal DPT-3 due date |
|---|---|---|
| FY 2025–26 | 31 March 2026 | 30 June 2026 |
| FY 2026–27 | 31 March 2027 | 30 June 2027 |
The MCA instruction kit expressly states that the annual return is to be filed by 30 June and contains information as at 31 March.
Any special relaxation announced by the MCA for a particular year should be checked separately from the statutory due date.
What information is reported in Form DPT-3?
The exact information depends on the purpose selected and the company's financial position.
The filing can require details relating to:
- Deposits outstanding
- Money or loans not considered deposits
- Secured and unsecured borrowings
- Particulars of lenders
- Amount outstanding
- Purpose or nature of the borrowing
- Transactions covered by Rule 2(1)(c)
- Financial information relevant to the return
- Auditor certification or other prescribed attachments, where applicable
The company should reconcile the DPT-3 figures with its books of account and financial statements before filing.
What are the filing purposes available in Form DPT-3?
The form accommodates different reporting requirements.
| Filing purpose | What it covers |
|---|---|
| One-time return | Historical one-time disclosure introduced for specified outstanding receipts not treated as deposits |
| Return of deposit | Deposits accepted and outstanding |
| Particulars of transactions not considered as deposits | Specified exempted receipts or loans under Rule 2(1)(c) |
| Return of deposit and transactions not considered as deposits | Both categories |
The one-time return was introduced through the 2019 amendment for historical outstanding receipts from the period beginning 1 April 2014. That historical filing requirement should not be confused with the recurring annual DPT-3 return.
Check out different FD Rates
Which transactions are not considered deposits?
Rule 2(1)(c) contains several categories of money that are excluded from the definition of "deposit", subject to their respective conditions.
Common examples include:
| Transaction | General treatment |
|---|---|
| Bank or financial institution borrowing | Generally excluded from deposit definition subject to the applicable rule |
| Loan from certain financial institutions | Generally excluded subject to the prescribed conditions |
| Loan from a director using own funds | Excluded when the prescribed declaration and conditions are satisfied |
| Certain loans from directors' relatives in private companies | Excluded subject to the applicable conditions |
| Inter-corporate borrowing | Covered by specified exclusion provisions |
| Certain business advances | Excluded where the conditions prescribed under the rules are satisfied |
| Certain securities or regulatory instruments | May fall outside the deposit definition where specifically covered |
An exemption from the definition of "deposit" does not automatically mean that the transaction is irrelevant to DPT-3. The reporting requirement must be assessed separately.
Are loans from directors considered deposits?
A loan received from a director can qualify as a transaction not considered a deposit if the conditions under Rule 2(1)(c) are satisfied.
For example, the relevant exemption requires the director to provide the money from their own funds and furnish the prescribed declaration.
A company should therefore retain appropriate documentation supporting:
- The identity and status of the director
- The source of funds
- The required declaration
- The amount received
- The outstanding amount as at 31 March
If the conditions for the exclusion are not met, the amount may receive different treatment under the Deposit Rules.
Are bank loans reported in DPT-3?
Bank and financial institution borrowings can fall within the transactions that are not treated as deposits under Rule 2(1)(c).
Examples can include:
- Term loans
- Cash credit
- Working capital facilities
- Other qualifying financial assistance
Where such transactions are reportable in DPT-3, the company should disclose the applicable outstanding amount and supporting particulars.
The fact that a borrowing is not legally classified as a "deposit" does not by itself remove it from the DPT-3 reporting framework.
Fixed Deposit variants
Get ROI up to
8.15% p.a.
Senior citizen
Starting with just Rs. 15,000
Get ROI up to
7.75% p.a.
Age below 60 years
Starting with just Rs. 15,000
Get ROI up to
7.75% p.a.
Minor
Starting with just Rs. 15,000
Get ROI up to
7.75% p.a.
HUF
Starting with just Rs. 15,000
Get ROI up to
7.75% p.a.
Sole proprietor
Starting with just Rs. 15,000
How is an advance for goods or services treated?
Certain advances received in the ordinary course of business can be excluded from the definition of deposit when they satisfy the conditions prescribed under Rule 2(1)(c).
The treatment depends on the nature of the transaction, the agreement and the period within which the advance is adjusted.
Companies should avoid applying a blanket "365-day rule" to every commercial advance without checking the precise wording and applicable sub-clause.
The underlying transaction and its contractual terms should be reviewed before deciding how it is classified for DPT-3 purposes.
What documents are required for Form DPT-3?
The documents depend on the nature of the filing.
The MCA instruction kit identifies auditor-related requirements and other supporting information for relevant filing purposes.
A company may need to keep the following information ready:
- Audited financial information or relevant figures as at 31 March
- Details of deposits
- Details of exempted loans or receipts
- Borrowing and lender information
- Supporting agreements
- Director declarations, where applicable
- Details of security or charges, where relevant
- Auditor certification where prescribed
- Other attachments required by the form
The filing should be reconciled with the company's accounting records before submission.
How do you file Form DPT-3 online?
Form DPT-3 is filed electronically through the MCA portal.
A typical filing workflow is:
Step 1: Identify the filing requirement
Determine whether the company has reportable deposits, transactions not considered deposits, or both.
Step 2: Determine the 31 March position
Compile the relevant balances and transaction details outstanding as at 31 March.
Step 3: Classify the transactions
Separate deposits from transactions covered by Rule 2(1)(c). Review the conditions for each exemption rather than classifying all loans as exempt.
Step 4: Prepare supporting documents
Collect the required financial information, declarations, certificates and other attachments.
Step 5: Complete Form DPT-3
Enter the company identification details, financial figures and transaction information in the applicable sections of the MCA form.
Step 6: Complete certification and digital signing
Apply the required digital signatures and professional certification, where applicable.
Step 7: Pay the applicable filing fee
Submit the form along with the prescribed MCA filing fee.
Step 8: Save the acknowledgement
Retain the service request number and filed form for the company's compliance records.
The MCA instruction kit should be checked before filing because form fields, attachments and portal processes can change.
What happens if Form DPT-3 is filed late?
Late filing does not automatically mean that Section 76A's deposit-acceptance penalties apply.
The MCA's DPT-3 instruction kit specifies an additional-fee structure for delayed filing. The additional fee increases with the length of the delay:
| Delay | Additional fee |
|---|---|
| Up to 30 days | 2 times normal filing fee |
| More than 30 and up to 60 days | 4 times normal filing fee |
| More than 60 and up to 90 days | 6 times normal filing fee |
| More than 90 and up to 180 days | 10 times normal filing fee |
| More than 180 days | 12 times normal filing fee |
These are additional filing fees and should be distinguished from substantive penalties for unlawful acceptance or non-repayment of deposits.
What is the penalty under Section 76A?
Section 76A deals with punishment for contravention of Sections 73 or 76 of the Companies Act, 2013.
Where the statutory conditions for Section 76A are triggered, the company can face a fine of not less than Rs. 1 crore or twice the amount of deposit accepted, whichever is lower, subject to a maximum of Rs. 10 crore.
An officer in default can face imprisonment of up to 7 years and a fine ranging from Rs. 25 lakh to Rs. 2 crore, or both, as specified in the provision.
These consequences should not be presented as the standard late-filing fee for DPT-3. They relate to specified contraventions involving deposits.
What is the difference between DPT-3 and accepting public deposits?
DPT-3 is a reporting requirement. It does not itself give a company permission to accept deposits from the public.
The Companies Act and Deposit Rules prescribe conditions for accepting deposits. Separately, certain regulated financial entities operate under sector-specific frameworks.
For example, RBI-regulated NBFCs that have specific permission to accept public deposits are subject to RBI's regulatory framework. An NBFC's ability to accept public deposits therefore should not be inferred merely from the fact that it is registered as an NBFC. RBI states that an NBFC cannot accept public deposits without specific permission from the Bank.
Locate to your nearest FD branch
How does a corporate deposit differ from an NBFC fixed deposit?
Corporate deposits and NBFC deposits are governed by different regulatory frameworks depending on the entity and product.
| Feature | Corporate deposit | NBFC fixed deposit |
|---|---|---|
| Primary framework | Companies Act and Deposit Rules | RBI framework for eligible deposit-taking NBFCs |
| Regulatory authority | MCA/ROC | RBI |
| Eligibility to accept public deposits | Subject to Companies Act requirements | Requires applicable RBI authorisation |
| Credit assessment | Depends on the issuing company | Depends on the NBFC and its financial position |
| DPT-3 treatment | Relevant where the company is covered by the Deposit Rules | Deposit Rules generally do not apply to RBI-registered NBFCs |
A credit rating can provide information about an issuer's assessed credit quality, but it is not a government guarantee and does not eliminate investment risk.
What should investors check before choosing a corporate deposit?
DPT-3 is primarily a corporate compliance filing, not an investment-safety certification.
A person considering a corporate fixed deposit can separately examine:
- The issuer's regulatory status
- Whether it is authorised to accept the relevant type of deposit
- Credit ratings and their latest outlook
- Financial statements
- Deposit tenure
- Interest rate
- Premature withdrawal conditions
- Secured or unsecured status
- Applicable tax treatment
- The issuer's repayment record and financial position
For NBFC deposits, RBI's applicable directions and the issuer's deposit terms should be reviewed separately.
Related Articles
Frequently Asked Questions
Overview
What happens if DPT-3 is not filed?
Late filing can attract additional fees and Rule 21 penalties.
Who can certify form DPT-3?
An authorised officer signs it, while a practising CA, CS, or CMA certifies it.
What is aging in DPT-3?
Ageing groups unpaid balances by their outstanding duration.
Who is applicable to DPT 3?
It applies to companies with reportable balances on 31 March.
Is DPT 3 applicable for LLP?
No. Form DPT-3 does not apply to LLPs.
What is DPT-3 return?
It reports deposits and specified outstanding non-deposit receipts annually.
Is it mandatory to file a nil DPT‑3 return?
No, filing a nil DPT‑3 return is not mandatory if your company has no deposits or exempted amounts outstanding as of March 31. However, if both opening and closing balances are zero and no transactions occurred, you’re not required to file. Some companies still opt to file nil returns as a precaution.
Can DPT‑3 be revised?
Once submitted, DPT‑3 cannot be directly revised under the Companies Act. If errors are found, you must apply to the Registrar of Companies to mark the original filing as defective and then submit a fresh corrected form, explaining the changes made.
What will happen if a company fails to file DPT-3?
It may face additional fees, Rule 21 penalties, and regulatory queries.
Can a company revise DPT-3 after submission?
No, once Form DPT-3 is filed, it cannot be revised. In case of errors, the company may need to file a fresh form or follow MCA guidelines for correction.
What is Form DPT-3 filed for?
It reports deposits and reportable non-deposit receipts to the Registrar.
What is the last date for filing DPT-3?
The statutory deadline is 30 June after year-end. For FY 2025-26, it was 30 June 2026.
Disclaimer
1. Bajaj Finance Limited (“BFL”) is a Non-Banking Finance Company (BAJAJ FINANCE) and Prepaid Payment Instrument Issuer offering financial services viz., loans, deposits, Bajaj Pay Wallet, Bajaj Pay UPI, bill payments and third-party wealth management products. The details mentioned in the respective product/ service document shall prevail in case of any inconsistency with respect to the information referring to BFL products and services on this page.
2. All other information, such as, the images, facts, statistics etc. (“information”) that are in addition to the details mentioned in the BFL’s product/ service document and which are being displayed on this page only depicts the summary of the information sourced from the public domain. The said information is neither owned by BFL nor it is to the exclusive knowledge of BFL. There may be inadvertent inaccuracies or typographical errors or delays in updating the said information. Hence, users are advised to independently exercise diligence by verifying complete information, including by consulting experts, if any. Users shall be the sole owner of the decision taken, if any, about suitability of the same.