Write short notes on the following: E-Form-DPT-3

CS Professional · Advanced Company Law and Practice · PYQS · December 2020
Write short notes on the following: E-Form-DPT-3

Answer & Explanation:

Pursuant to section 73 of Companies Act, 2013 read with rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, every company to which the Companies (Acceptance of Deposit) Rules, 2014 applies shall on or before 30th June of every year file a Return with the Registrar of Companies in Form DPT-3 along with the specified fees and furnish the information contained therein as on 31st March of that year duly audited by the auditor of the company Further, 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. Attachments to DPT-3 Auditor's certificate- - Mandatory if purpose 'Return of Deposit' or 'Return of Deposit and Particulars of transactions by a company not considered as deposit' is selected. Copy of trust deed - Mandatory if company has trust deed and details of same are mentioned in the form. Copy of instrument creating charge - Mandatory if company has trust deed and details of same are mentioned in the form. List of depositors- List of deposits matured, cheques issued but not yet cleared to be shown separately - Mandatory if company has balance of deposits outstanding at the end of the year. Details of liquid assets. Optional attachment, if any

Topics: Deposits

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