ROC · annual

DPT-3: Return of Deposits

Declare deposits and director loans

DUE DATE
30 June every year
FILED WITH
MCA / ROC
HANDLED BY
Chartered Accountant
EST. COST
₹2,000 – ₹4,000

What is DPT-3?

All Private Limited Companies and OPCs must file DPT-3 every year by June 30, even if they have zero deposits. Director loans to the company are classified as deposits and must be disclosed. Most early-stage founders take personal loans to fund the company — all of these must be reported here.

Penalty for missing DPT-3

₹5,000 + ₹500 per day of continuing default. Directors can be personally fined. Maximum penalty can reach ₹10 crore.

Source: Companies Act 2013, s.73; Companies (Acceptance of Deposits) Rules 2014

Pending CA review

Documents required

Auditor certificateList of outstanding deposits/loansDirector loan statements

Applies to:

private limitedopc

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