XYZ Ltd. is an eligible company and has accepted during the financial year ended 31st March, 2023 the following receipts : S.No. Receipts 1. Amount received against issue of commercial paper 2. Amount received from a per

Section 2(31) of the Companies Act, 2013 read with Rule 2(1)(c) of Companies (Acceptance of Deposits) Rules, 2014, 'deposit' includes any receipt of money by way of deposit or loan or in any other form by a company, but does not include the receipts specified under the Rules. The receipts under Serial No. 1, 2 and 3 will fall in the exempted category and shall not be considered as deposits. The other 2 receipts at Serial No. 4 and 5 will constitute the deposits. Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, states that every company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee as provided in the Companies (Registration Offices and Fees). Explanation - It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company. Considering the explanation read with Form DPT-3, XYZ Ltd. is required to report all transactions at Serial No. 1 to 5 in Form DPT-3 whether considered as deposit or not.