Write short notes on: DPT-3

DPT-3 e-Form DPT-3 is required to be filed pursuant to Section 73 of the Companies Act, 2013 read with Rule 16 and 16A of the Companies (Acceptance of Deposits) Rules 2014. A periodic return by every company other than Government company to which the Companies (Acceptance of Deposit) Rules, 2014 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 prescribed fees and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company. Form DPT-3 is used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company. Additionally, there has also been a requirement of filing a one-time return by every company other than Government company of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to 31st March 2019, as specified in Form DPT-3 within ninety days from 31st March, 2019 along with the prescribed fees.