TL;DR: DPT-3 Filing at a Glance
📌 TL;DR - DPT-3 Filing Services Services at a Glance
DPT-3 is the annual return of deposits under Rule 16 and Rule 16A of Companies (Acceptance of Deposits) Rules, 2014 read with Section 73 of the Companies Act, 2013. Due 30 June every year for the position as on 31 March. Mandatory for every non-government company - even those with zero deposits (most small companies file the 'exempted deposits' nil version). LLPs are NOT covered. Late filing attracts multiplier-based additional fees plus Section 73 / Rule 21 specific penalties. Patron files from Rs 3,000 standalone or free in the Rs 35,000 annual bundle.
The annual filing was made mandatory via MCA Notification dated 22 January 2019, which inserted sub-rule (3) in Rule 16A. The form was last substituted by MCA Notification dated 29 August 2022. The most common filing scenario in practice is the 'exempted deposits' return (Purpose 3) where a small company reports outstanding loans (typically from directors or related entities) that fall outside the definition of 'deposit' but still require disclosure.
Below is the quick-reference summary covering governing sections, applicability, the 30 June deadline, Patron's three-tier pricing by filing purpose (Rs 3k / 4k / 5k standalone, free in Rs 35k bundle), the three-layer penalty structure (multiplier additional fee + Rule 21 specific penalty + Section 73(6) deposit-violation penalties), the four-purpose radio-button matrix, and the ROC filing authority.
| Parameter | Detail |
|---|---|
| Governing Act | Companies Act, 2013 - Sections 73, 76, 73(6), 76A read with Rule 16 and Rule 16A of Companies (Acceptance of Deposits) Rules, 2014 |
| Applicable To | Every non-government company: Private Limited, Public Limited, OPC, small company, Section 8, Producer companies. LLPs are NOT covered (different statute). Banking, NBFC, and housing finance companies exempt under Rule 1(3). |
| Timeline | Due 30 June every year. Reports position as on 31 March of the same calendar year. FY 2025-26: due 30 June 2026. |
| Cost (Patron) | Standalone: Rs 3,000 (nil / exempted deposits only) | Rs 4,000 (return of deposits) | Rs 5,000 (both deposits and exempted). Free in full annual compliance bundle at Rs 35,000. |
| Penalty | Multiplier-based additional fee (2x to 12x by delay slab) PLUS Rule 21 fine Rs 5,000 + Rs 500/day continuing default PLUS Section 73(6) penalties (up to Rs 1 crore on company, Rs 25 lakh to Rs 2 crore + 7-year imprisonment on officers) where deposit violations exist. |
| Form / Portal | DPT-3 (4 filing purposes - one-time, deposits, exempted deposits, both) | MCA V3 portal | Form last substituted by MCA Notification dated 29 August 2022 |
| Authority | Registrar of Companies (ROC), Ministry of Corporate Affairs |
The 4 DPT-3 Filing Purposes: Which One Applies to You?
Form DPT-3 is the MCA e-form used to file the annual return of deposits (or particulars of money received that are not treated as deposits) with the Registrar of Companies under Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014. It captures the position of outstanding deposits and exempted-deposit loans as on 31 March of the relevant financial year.
Form DPT-3 carries four radio buttons under "Purpose of the Form". Selecting the wrong purpose triggers rejection and re-filing. Most small companies and OPCs land in Purpose 3 (exempted deposits only).
| Purpose | When to Use | Auditor Certificate |
|---|---|---|
| 1. One-time return | Already filed - covered the period 1 April 2014 to 31 March 2019 for outstanding loans not classified as deposits. No longer relevant for new filings. | Not required |
| 2. Return of deposits | Where the company has accepted "deposits" within the meaning of Section 73 / Rule 2(1)(c) - typically eligible public companies that have taken public deposits. | MANDATORY - to be attached |
| 3. Return of particulars not considered as deposits (exempted deposits) | Where the company has only outstanding loans / advances that fall under exempted categories - director loans, inter-corporate loans, customer advances, employee deposits. THIS IS THE MOST COMMON SCENARIO for small companies and OPCs. | NOT required |
| 4. Return of both deposits AND exempted deposits | Where the company has BOTH actual deposits and exempted-deposit loans outstanding. Common for companies that mix director funding with eligible-deposit programmes. | MANDATORY - to be attached |
✓ Key clarification on the "no deposit" filing: even if a company has ZERO deposits and ZERO exempted-deposit loans on 31 March, professional consensus recommends filing a nil DPT-3 (Purpose 3) to maintain a clean compliance record. The MCA portal does not block this; the audit trail it creates is worth more than the Rs 3,000 filing fee.
What Counts as "Loans Not Considered Deposits" (Purpose 3 Scope)
The most under-appreciated DPT-3 trigger is outstanding loans from directors. Even where the company has never taken a single public deposit, the following balances as on 31 March trigger DPT-3 reporting:
- Loans from directors or relatives of directors (declared as own funds, not borrowed)
- Loans from other body corporates (inter-corporate loans)
- Loans from banks, public financial institutions, insurance companies, foreign governments / banks
- Advances received from customers for supply of goods or services (pending beyond timelines)
- Security deposits from employees (non-interest bearing, not exceeding annual salary)
- Subscriptions to securities and calls in advance
- Convertible notes above Rs 25 lakh from a single person (startup-specific)
- Amounts received from government or guaranteed by government
All of the above are NOT deposits under the strict Companies Act definition - they fall under exempted categories - but they must still be reported in DPT-3 if outstanding on 31 March. This is why founder-funded startups and family-owned companies almost always have a DPT-3 filing obligation, even when they think they don't.
Key Terms for DPT-3 Filing Services:
Form DPT-3: MCA e-form for annual return of deposits (or particulars not considered as deposits) under Rule 16 and Rule 16A of Companies (Acceptance of Deposits) Rules, 2014. Form last substituted by MCA Notification dated 29 August 2022.
Rule 16: Annual return of deposits - filed by every company that has accepted deposits, on or before 30 June every year, with position as on 31 March.
Rule 16A: Return of exempted deposits - sub-rule (3) inserted via Companies (Acceptance of Deposits) Amendment Rules, 2019 dated 22 January 2019 - makes annual filing mandatory for every non-government company even where no deposits exist.
Rule 1(3): Exempt categories - banking companies regulated by RBI under Banking Regulation Act, 1949; NBFCs registered with RBI; HFCs under the National Housing Bank Act; LLPs (different statute).
Rule 2(1)(c): Definition of "deposit" with 14 sub-clauses of exemptions covering director loans, inter-corporate loans, bank borrowings, customer advances, employee security deposits, government grants, convertible notes above Rs 25 lakh, etc.
Rule 2(1)(c)(viii): Director loan exemption conditional on written declaration that loaned amount is the director's own funds and not borrowed. Missing this declaration converts the loan into a regulated "deposit" and triggers Section 73 eligibility requirements.
Rule 21: Specific penalty for non-filing - fine up to Rs 5,000 on the company and every officer in default, plus a further fine up to Rs 500 per day of continuing default.
Section 73 (Companies Act, 2013): Prohibition on acceptance of deposits from public, eligibility conditions, and penalty under Section 73(6) for unauthorised acceptance - up to Rs 1 crore on company; officer fine Rs 25 lakh to Rs 2 crore + imprisonment up to 7 years.
Section 76: Acceptance of deposits by eligible public companies from public. Section 76A prescribes penalties for contravention.
Net Worth (for DPT-3): Paid-up capital + free reserves + securities premium less accumulated losses, as on 31 March.
Auditor Certificate: Required for Purpose 2 (return of deposits) and Purpose 4 (both deposits and exempted) only - NOT required for Purpose 3 (exempted deposits only).
Who Must File DPT-3? (and Who Is Exempt)
Every non-government company in India must file DPT-3 every year - regardless of size, status, or whether actual deposits have been accepted. The applicable universe includes:
- Private Limited Companies (including small companies under Section 2(85))
- Public Limited Companies (listed and unlisted)
- One Person Companies (OPCs)
- Section 8 Companies (non-profit)
- Producer Companies
- Wholly-owned subsidiaries of foreign companies
Exempt Categories (Under Rule 1(3) and Industry Status)
- Government companies (51 percent or more share capital held by Central or State Government)
- Banking companies regulated by RBI under the Banking Regulation Act, 1949
- Non-Banking Financial Companies (NBFCs) registered with RBI
- Housing Finance Companies (HFCs) under the National Housing Bank Act
- Limited Liability Partnerships (LLPs) - governed by LLP Act 2008, not Companies Act 2013
⚠ LLP non-applicability is the single most common point of confusion. LLPs file Form 8 and Form 11 under the LLP Act - NOT DPT-3. If your entity is an LLP, this page does not apply to you; see LLP Annual Compliance instead.
What Patron Delivers in DPT-3 Filing
| Service | What We Do |
|---|---|
| 1. Purpose Classification on Intake | Map every outstanding loan / advance balance on 31 March against Section 73 and Rule 2(1)(c) definitions. Director loans, inter-corporate loans, customer advances, employee deposits, government grants - each classified. The correct DPT-3 radio button (Purpose 1, 2, 3, or 4) locked before drafting. |
| 2. Auditor Certificate Coordination | For Purpose 2 and Purpose 4 (where actual deposits are reported), auditor certificate is mandatory. Patron coordinates with the company's statutory auditor for the certificate. For Purpose 3 (exempted deposits only) no auditor certificate is required - we save the client both time and money. |
| 3. Form Drafting and Attachment Compilation | Form DPT-3 drafted with CIN, financial year, net worth, charge particulars, credit rating where applicable, depositor list, outstanding deposit / loan figures. Attachments compiled per Rule 16 and the MCA help kit. |
| 4. DSC Application and MCA V3 Portal Submission | Form digitally signed by the Director / KMP authorised by the board. Filed via Patron's MCA V3 portal access. Government filing fee paid (Rs 200 to Rs 600 based on capital slab). SRN captured and saved. |
| 5. Director Loan Documentation Trail | Where the company has loans from directors, we ensure the director declaration under Rule 2(1)(c)(viii) is on file - confirming the loaned amount is the director's own funds and not borrowed. Missing this declaration converts an exempted loan into a "deposit" and triggers Section 73 penalties. |
| 6. Bundle Upgrade to Full Annual Compliance | DPT-3 is one of 6+ filings in the Patron annual compliance bundle at Rs 35,000. Single intake, single calendar, single accountable owner. Most clients save Rs 5,000 to 10,000 vs buying forms separately. |
DPT-3 Filing Process: 7 Steps
Patron runs DPT-3 as a structured 7-step engagement. From balance review and purpose classification (Day 1-2) to MCA V3 portal submission and acknowledgement (Day 5-6), the typical turnaround is 3-5 working days. CCFS-2026 amnesty considerations applied where backlog cleanup is sequenced before current-year filing.
Balance Review and Purpose Classification (Day 1-2)
Outstanding loans, advances, and deposits as on 31 March extracted from audited or provisional books. Each entry classified as deposit / exempted deposit / not in scope per Section 73 and Rule 2(1)(c). Correct DPT-3 radio button (Purpose 1, 2, 3, or 4) locked before drafting.
Director Loan Declaration Check (Day 2)
Where any director loan exists, confirm written declaration under Rule 2(1)(c)(viii) is on file - that loaned amount is the director's own funds and not borrowed. Where missing, declaration drafted and signed before filing. Missing declaration converts loan into 'deposit' and triggers Section 73 penalties.
Auditor Certificate (Day 2-4, Purpose 2 or 4 only)
For Purpose 2 (return of deposits) and Purpose 4 (both deposits and exempted), statutory auditor issues certificate confirming the deposit position. Format per MCA help kit; UDIN tagged. For Purpose 3 (most common scenario for small companies), this step is SKIPPED - saving Rs 5,000 to 10,000 in unnecessary coordination time.
Form Drafting and Attachment Compilation (Day 4-5)
Form DPT-3 drafted with CIN, financial year, net worth from audited balance sheet, depositor list, outstanding amounts, charge particulars (Section 77 CHG-1 / CHG-4 SRN where applicable), credit rating where applicable. Attachments compiled per Rule 16 and MCA help kit.
Board Resolution and DSC (Day 5)
Board resolution authorising filing and signatory recorded in minute book. Form digitally signed by Director / CEO / CFO / Manager with active Class 3 DSC. Active DIN of the signatory verified on MCA portal.
MCA V3 Portal Submission (Day 5-6)
Form uploaded via Patron's MCA V3 portal access. Government filing fee paid by authorised capital slab (Rs 200 to Rs 600 per document). SRN captured. Filing tagged in compliance calendar.
Acknowledgement and Audit Trail (Day 6)
SRN saved in compliance calendar. Acknowledgement PDF downloaded and circulated. Filing pack archived for the seven-year audit retention period under Section 128 of the Companies Act, 2013.
Document Checklist for DPT-3 Filing
The documents below cover all four filing purposes. Patron prepares missing items in-house wherever feasible and coordinates with the statutory auditor for the certificate where Purpose 2 / 4 applies.
Financial Records
- Audited balance sheet as on 31 March (or provisional if audit not yet complete)
- Schedule of outstanding deposits as on 31 March (where deposits exist)
- Schedule of exempted-deposit loans as on 31 March - director loans, inter-corporate loans, customer advances, employee deposits
- Net worth calculation as on 31 March (paid-up capital + free reserves + securities premium less accumulated losses)
Declarations and Certificates
- Director declaration under Rule 2(1)(c)(viii) for each director loan - confirming funds are director's own and not borrowed
- Auditor certificate (mandatory for Purpose 2 and Purpose 4 only - return of deposits with or without exempted deposits)
- Board resolution authorising DPT-3 filing and signatory
Statutory References
- Particulars of charges under Section 77 (if applicable) - CHG-1 / CHG-4 SRN references
- Credit rating particulars (where applicable - eligible public companies under Section 76)
Signatory Documents
- Active DIN, DSC (Class 3), and PAN of the Director / KMP signing the form
- CIN and active company status on MCA portal
Common DPT-3 Pain Points - and How Patron Solves Them
| Challenge | Impact | How Patron Accounting Solves It |
|---|---|---|
| 1. "We never took deposits - we don't need to file DPT-3" | This is the single most common DPT-3 misconception among founder-funded private companies. The rule is binary: if any outstanding loan / advance balance exists on 31 March - including director loans, inter-corporate loans, or customer advances - DPT-3 is required (Purpose 3). | Patron files the right purpose every year so the compliance record stays clean. Even where balance is zero, professional consensus recommends a nil DPT-3 (Purpose 3) for audit trail - we recommend this. |
| 2. Director loan converted into deposit due to missing declaration | Under Rule 2(1)(c)(viii), a loan from a director is exempt from "deposit" definition ONLY if the director files a written declaration that the loaned amount is the director's own funds and not borrowed. Missing declaration converts the loan into a "deposit" - triggering Section 73 eligibility and harsh penalties under Section 73(6) / 76A. | Patron ensures the declaration is on file for every director loan BEFORE DPT-3 is filed. Where missing, we draft and obtain signature as Step 2 of the engagement. |
| 3. LLP partners assume DPT-3 applies to them | LLP designated partners often ask about DPT-3 because they hear it discussed alongside their other filings. DPT-3 does NOT apply to LLPs - LLPs are governed by the LLP Act, 2008 and file Form 8 and Form 11 under that separate statute. | Patron clarifies this on intake and routes LLP clients to the correct LLP annual cycle. |
| 4. Auditor certificate ordered unnecessarily for Purpose 3 filings | Many platforms automatically request an auditor certificate for every DPT-3 filing, even when the company is filing Purpose 3 (exempted deposits only). The MCA help kit is explicit - certificate is required only for Purpose 2 and Purpose 4. | Patron applies the correct logic and saves the client Rs 5,000 to 10,000 in unnecessary auditor coordination time. Purpose 3 filings skip the auditor step entirely. |
DPT-3 Filing Pricing: Standalone or Bundle
| Fee Component | Amount |
|---|---|
| DPT-3 Nil / Exempted Deposits Only (Purpose 3) - Most common scenario for small companies and OPCs. No actual deposits; only director loans / inter-corporate loans / customer advances outstanding (or zero balance). No auditor certificate required. Director declaration drafting included. | Rs 3,000 (Exl GST and Govt fees) |
| DPT-3 Return of Deposits (Purpose 2) - Where the company has accepted "deposits" under Section 73. Includes auditor certificate coordination, depositor schedule, credit rating particulars where applicable. | Rs 4,000 (Exl GST and Govt fees) |
| DPT-3 Return of Both Deposits and Exempted (Purpose 4) - Mixed scenario - both actual deposits and exempted-deposit loans outstanding. Full auditor certificate plus comprehensive loan schedule. | Rs 5,000 (Exl GST and Govt fees) |
| BUNDLE - Patron Annual Compliance (Recommended) - Full annual cycle: AOC-4, MGT-7 / MGT-7A, ADT-1, DIR-3 KYC, DPT-3, MSME-1, statutory audit, ITR-6, statutory registers, board minutes. Dedicated CS, partner-CA review, automated calendar. | Rs 35,000 (Essential bundle - DPT-3 FREE) |
| Standalone Buying All Forms Separately (no central calendar) | Rs 30,000 to Rs 50,000 typical |
| Government Filing Fee under Companies (Registration Offices and Fees) Rules 2014 | Rs 200 to Rs 600 by authorised capital slab |
| Multiplier-Based Additional Fee for Late Filing | 2x to 12x normal fee by delay slab |
| Rule 21 Specific Penalty - Non-Filing of DPT-3 | Rs 5,000 fine on company + Rs 5,000 on every officer in default + Rs 500/day continuing default |
| Section 73(6) - Unauthorised Acceptance of Deposits (Company) | Fine Rs 1 crore or 2x deposit amount, whichever is LOWER |
| Section 73(6) - Officer in Default | Rs 25 lakh to Rs 2 crore + imprisonment up to 7 years |
| Section 76A - Contravention of Section 76 (Eligible Public Companies) | Similar penalty structure to Section 73(6) |
| DSC Charges and Stamp Duty on Resolutions | At actuals |
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.
Get a free DPT-3 Filing Services consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.
DPT-3 Filing Timeline (FY 2025-26)
| Stage | Estimated Timeline |
|---|---|
| Financial year ends | 31 March 2026 |
| DPT-3 reporting reference date (position reported) | 31 March 2026 |
| Statutory audit completion (recommended for Purpose 2 / 4) | By May 2026 (under Section 143) |
| Auditor certificate for DPT-3 (Purpose 2 / 4 only) | Before 30 June 2026 |
| DPT-3 Filing Deadline (FY 2025-26) | 30 June 2026 |
| Late filing window with multiplier fee | Open after 30 June 2026 - additional fee escalates 2x / 4x / 6x / 10x / 12x by delay slab |
| Rule 21 specific penalty trigger | Starts accruing from 1 July 2026 - Rs 5,000 + Rs 500/day continuing default |
| Patron turnaround (data finalised to filing) | 3 to 5 working days |
| MCA portal availability for DPT-3 e-form | MCA V3 portal - year-round access; form revised version active per MCA Notification 29 August 2022 |
| Recommended Filing Window (avoid last-week portal load) | 15 May to 15 June 2026 |
⚠ The 30 June deadline is absolute. MCA has historically granted extensions only in exceptional circumstances (e.g. one-time relaxation to 31 July 2023). Missing it triggers three layers of penalty: multiplier-based additional fee (2x to 12x), Rule 21 specific penalty (Rs 5,000 + Rs 500/day on company and every officer in default), and where actual deposit violation exists (e.g. missing director declaration converts a loan into a deposit), Section 73(6) penalties up to Rs 1 crore on company and Rs 25 lakh to Rs 2 crore on officers plus imprisonment up to 7 years.
All Patron fees listed are indicative and do not constitute a binding offer. Final amounts depend on filing purpose (1, 2, 3, or 4), presence of director loans (declaration drafting), need for auditor certificate (Purpose 2 / 4 only), and whether the engagement is standalone or part of the full annual compliance bundle. Government filing fees and DSC charges are billed separately at actuals.
Why Use a CA Firm for DPT-3
Director Loan Reporting Awareness
Founders almost never realise their own loans to the company trigger DPT-3 (Purpose 3) every year. A CA firm runs the balance scan and catches this on intake - the single most overlooked DPT-3 trigger for founder-funded private companies.
Rule 2(1)(c)(viii) Declaration Discipline
Missing the director declaration converts an exempted loan into a regulated "deposit", triggering Section 73 eligibility requirements and Section 73(6) / 76A penalties up to Rs 1 crore. Patron ensures the declaration is on file BEFORE filing - not after.
LLP Confusion Resolved
DPT-3 does not apply to LLPs. A CA firm clarifies entity-type applicability before any filing fee is charged. LLPs file Form 8 and Form 11 under the LLP Act 2008 - not DPT-3 under the Companies Act 2013.
Auditor Certificate Logic Correct
Required for Purpose 2 / 4 only, not for Purpose 3 (most common scenario for small companies). Many platforms charge for auditor coordination unnecessarily - costing clients Rs 5,000 to 10,000 in avoidable fees. Patron applies the correct logic per MCA help kit.
Bundle Economics Optimised
DPT-3 is one of six annual forms. Buying each one separately totals Rs 30,000 to 50,000 - the same as the full annual bundle at Rs 35,000, but without a central calendar, partner-CA continuity, or accountable owner. The bundle is materially better value.
Section 73(6) / 76A Penalty Awareness
Where DPT-3 is not filed because director declaration was missing AND the loan is reclassified as deposit, Section 73(6) penalties may apply on top of Rule 21 - up to Rs 1 crore on company, Rs 25 lakh to Rs 2 crore on officers + 7-year imprisonment. Patron's intake check prevents this scenario.
Trusted by Founders Across India
10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Filed | 15+ Years Experience
Outcome Proof - FY 2024-25 Internal Metrics
- Patron filed 1,600+ DPT-3 returns across Purpose 2, Purpose 3, and Purpose 4 scenarios with a 100 percent on-time rate
- Sub-1 percent MCA query rate across all filings (well below industry average)
- Director-loan declaration coverage at 100 percent on filings - zero loans converted into deposits due to missing declarations
- Multi-purpose handling: 60% Purpose 3 (small co + OPC + founder-funded private companies); 25% Purpose 2 (eligible public companies with deposits); 15% Purpose 4 (mixed scenarios)
Pan-India Reach
With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves DPT-3 filings across India. Trusted by Hyundai, Asian Paints, Bridgestone, and 500+ growing companies. Both in-person and remote engagement modes supported.
What Counts as a 'Deposit' vs 'Exempted Deposit': The Real Test
| Balance Type | Classification | Reporting in DPT-3 |
|---|---|---|
| Loan from a director (WITH Rule 2(1)(c)(viii) declaration) | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Loan from a director (WITHOUT declaration) | Treated as deposit | Purpose 2 - report; auditor certificate; triggers Section 73 eligibility |
| Loan from relative of director (private company only) | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Loan from another company (inter-corporate) | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Loan from bank / public financial institution / insurance company | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Customer advance for goods / services (within timelines) | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Customer advance pending beyond timelines | May convert to deposit - review with CA | Possibly Purpose 2 - check classification carefully |
| Security deposit from employee (not exceeding annual salary, non-interest bearing) | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Subscription to securities / call in advance | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Convertible note above Rs 25 lakh from single person (startup-specific) | Conditional - may be exempted if conditions met | Purpose 3 if conditions met; verify with CA |
| Amount received from government / government-guaranteed | Exempted deposit | Purpose 3 - report; no auditor certificate |
| Public deposit from non-related party for fixed term (eligible public companies) | Deposit under Section 73 | Purpose 2 - report; auditor certificate mandatory |
Related Patron Services
DPT-3 is one of six annual MCA filings for a private limited company. If you are filing DPT-3, you almost certainly need the rest too:
- Private Limited Company Annual Compliance - the full bundle covering DPT-3, AOC-4, MGT-7 / MGT-7A, ADT-1, DIR-3 KYC, MSME-1, audit, and ITR-6 at Rs 35,000 fixed fee.
- Small Company Annual Compliance - the specialised package for Section 2(85) small companies.
- Private Limited Company Compliance - the broader Pvt Ltd hub.
- AOC-4 Filing Services - financial statements filing within 30 days of AGM.
- MGT-7 Filing Services - annual return filing within 60 days of AGM.
- DIR-3 KYC Filing Services - annual director KYC by 30 September.
- LLP Annual Compliance - the LLP parallel (DPT-3 does NOT apply to LLPs; Form 8 and Form 11 do).
Legal Framework: Acts, Sections, Rules, and Notifications
Governing Legislation
- Companies Act, 2013 - Sections 73 (acceptance of deposits from members), 76 (acceptance of deposits from public), 73(6) (penalty for unauthorised acceptance), 76A (penalty for contravention of Section 76)
- Companies (Acceptance of Deposits) Rules, 2014 - Rule 1(3) (exempt companies), Rule 2(1)(c) (definition of "deposit" and exemptions), Rule 16 (annual return of deposits), Rule 16A(3) (annual return of exempted deposits), Rule 21 (specific penalty for non-filing)
- Companies (Acceptance of Deposits) Amendment Rules, 2019 - dated 22 January 2019 - inserted sub-rule (3) in Rule 16A making annual DPT-3 mandatory for every non-government company
- Companies (Acceptance of Deposits) Second Amendment Rules, 2019 - dated 30 April 2019 - refined annual filing scope
- MCA Notification dated 29 August 2022 - substituted current version of Form DPT-3
- Companies (Registration Offices and Fees) Rules, 2014 - multiplier-based additional fee structure for late filing (Annexure A)
Key Sections of the Companies Act, 2013
- Section 73 - Prohibition on acceptance of deposits from public; eligibility conditions for member-deposits; penalty under sub-section (6)
- Section 73(6) - Penalty for unauthorised acceptance: fine Rs 1 crore or 2x deposit amount whichever is lower on company; officer fine Rs 25 lakh to Rs 2 crore + imprisonment up to 7 years
- Section 76 - Acceptance of deposits by eligible public companies from public
- Section 76A - Punishment for contravention of Section 76 - similar structure to Section 73(6)
- Section 77 - Charge particulars (CHG-1 / CHG-4 SRN references needed for DPT-3 attachments where applicable)
- Section 128 - Books of account; 7-year audit retention period
Key Rules of Companies (Acceptance of Deposits) Rules, 2014
- Rule 1(3) - Exempt categories - banking companies, NBFCs, HFCs
- Rule 2(1)(c) - Definition of "deposit" with 14 sub-clauses of exemptions
- Rule 2(1)(c)(viii) - Director-loan exemption conditional on written declaration that loaned amount is the director's own funds and not borrowed
- Rule 16 - Annual return of deposits filed on or before 30 June every year
- Rule 16A(3) - One-time and annual return of exempted deposits (inserted 22 January 2019)
- Rule 21 - Punishment for contravention of these rules - fine up to Rs 5,000 on company and each officer, with further fine up to Rs 500 per day of continuing default
Three-Layer Penalty Schedule
- Layer 1 - Additional fee for late filing: multiplier-based slabs (2x / 4x / 6x / 10x / 12x) under Companies (Registration Offices and Fees) Rules 2014
- Layer 2 - Rule 21 specific penalty: Rs 5,000 on company + Rs 5,000 on every officer in default + Rs 500 per day continuing default
- Layer 3 - Section 73(6) deposit violation: Where DPT-3 is not filed because director declaration was missing AND the director loan is reclassified as deposit, Section 73(6) penalties apply on top of Rule 21 - up to Rs 1 crore on company, Rs 25 lakh to Rs 2 crore on officers + 7-year imprisonment
Refer to the Ministry of Corporate Affairs (MCA) V3 portal for DPT-3 e-form filing, the MCA notifications page for the 22 January 2019 Amendment Rules and 29 August 2022 form substitution, and the Companies Act, 2013 on India Code for full statutory text.
Quick Answers
What is DPT-3? Annual return of deposits under Rule 16 + Rule 16A of Companies (Acceptance of Deposits) Rules 2014.
When is it due? 30 June every year - reports position as on 31 March of the same calendar year.
Who must file? Every non-government company - Pvt Ltd, Public Ltd, OPC, small company, Section 8, Producer. LLPs NOT covered.
Exempt entities? Government companies, banking companies, NBFCs, HFCs, and LLPs under Rule 1(3) and industry status.
No deposit - still file? Yes. Most small companies file Purpose 3 (exempted deposits return) because director loans / customer advances trigger reporting even without actual deposits.
Auditor certificate required? Only for Purpose 2 (return of deposits) and Purpose 4 (both deposits and exempted). NOT required for Purpose 3.
Director loan declaration? Mandatory under Rule 2(1)(c)(viii) - confirming director's funds are own and not borrowed. Missing declaration converts loan into deposit and triggers Section 73(6) penalties.
What does Patron charge? Rs 3,000 (Purpose 3 nil / exempted) | Rs 4,000 (Purpose 2 deposits) | Rs 5,000 (Purpose 4 both). Free in Rs 35,000 annual compliance bundle.
Three-layer penalty for late filing? Multiplier additional fee (2x to 12x) + Rule 21 specific fine (Rs 5,000 + Rs 500/day) + Section 73(6) (up to Rs 1 crore + 7-year imprisonment) where deposit violation exists.
Form last substituted? MCA Notification dated 29 August 2022.
Annual DPT-3 made mandatory? MCA Notification dated 22 January 2019 inserted sub-rule (3) in Rule 16A.
DPT-3 form kya hai aur kab file karna hai? Company ka annual return of deposits hai - Rule 16 + Rule 16A ke under. 30 June har saal deadline hai. Har non-government company file karti hai - chhoti company aur OPC bhi. Director ka loan, customer advance, inter-corporate loan - sab kuch report karna padta hai. LLP file nahi karti. Patron Rs 3,000 (nil / exempted) se Rs 5,000 (with deposits) mein file karta hai, ya Rs 35,000 ke annual bundle mein free.
Director ka loan DPT-3 mein report karna padta hai kya? Haan - bilkul. Founder-funded companies ke liye yeh sabse common trap hai. Director ka loan 'exempted deposit' tabhi count hota hai jab director ki written declaration ho - ki paisa unka own fund hai, borrowed nahi. Declaration nahi hone par loan 'deposit' maan liya jaata hai - aur Section 73 ke penalties trigger ho jaate hain. Declaration must hai.
Deadline Urgency: 30 June 2026
For the financial year ending 31 March 2026, DPT-3 is due on or before 30 June 2026. The deadline is absolute - MCA has historically granted extensions only in exceptional circumstances:
- Layer 1 penalty: Multiplier-based additional fees (2x to 12x normal fee by delay slab)
- Layer 2 penalty: Rule 21 specific penalty - Rs 5,000 + Rs 500 per day of continuing default on company AND every officer in default
- Layer 3 penalty: Where late filing is connected to a deposit violation (e.g. missing director declaration converting a loan into a deposit), Section 73(6) penalties of up to Rs 1 crore on company and Rs 25 lakh to Rs 2 crore on officers plus imprisonment up to 7 years
Start preparation in April or May. The most common DPT-3 trap is the founder-funded private company that assumes 'no deposits means no DPT-3' - the rule covers exempted deposits too, and director loans are the most common trigger. Patron's recommended filing window is 15 May to 15 June 2026 to avoid last-week MCA portal load.
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Conclusion: File DPT-3 Right the First Time
Form DPT-3 is the annual return of deposits filed under Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014 read with Section 73 of the Companies Act, 2013. Due 30 June every year for the position as on 31 March, mandatory for every non-government company in India - including small companies, OPCs, and Section 8 companies.
The most common DPT-3 reality is the 'exempted deposits' return (Purpose 3) filed by founder-funded private companies with outstanding director loans, customer advances, or inter-corporate loans - not actual public deposits. LLPs are NOT covered. The single biggest trap is the missing director declaration under Rule 2(1)(c)(viii) which converts an exempted loan into a regulated deposit and triggers Section 73(6) penalties up to Rs 1 crore.
Patron files DPT-3 standalone from Rs 3,000, or bundles it into the full annual compliance package at Rs 35,000 alongside AOC-4, MGT-7 / MGT-7A, ADT-1, DIR-3 KYC, MSME-1, statutory audit, and ITR-6. The bundle is materially better value once you account for the other six filings every non-government company also needs. Start the engagement by mid-May 2026 to leave comfortable buffer before the 30 June deadline.
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DPT-3 Filing Services Across India
Patron Accounting offices in Pune, Mumbai, Delhi, and Gurugram. DPT-3 standalone filing (Purpose 1-4) or bundled into the full annual compliance package delivered pan-India. Average 3-5 working day turnaround once balances are finalised.
Content Created: 12 May 2026 | Last Updated: | Next Review: 12 November 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP
Content reviewed semi-annually. Next scheduled review: 12 November 2026 (after FY 2025-26 DPT-3 cycle closes). Review triggers include MCA amendment to Rule 16 / 16A / 21, change in Form DPT-3 (last substituted 29 August 2022), Companies (Acceptance of Deposits) amendment rules, change in additional fee structure, change in Section 73 / 73(6) / 76 / 76A penalty schedule, and any new MCA help-kit clarifications.
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