Wednesday, June 5, 2019

Onetime return of any outstanding money or loan in Form DPT-3

Any company other than a government company is required to submit a single report on the outstanding amounts or loans contracted by a company but not considered deposits, pursuant to paragraph 1 (c) of rule 2 of 1 April 2014 on the date of publication of the present notification in the Official Journal, as specified in the DPT-3 form, within 90 days from the date of publication of the notification. 

The 22 January, 2019, 

In exercise of the powers conferred by clause (31) of section 2 and section 73 read with sub-sections (1) and (2) of section 469 of the Companies Act, 2013. the Central Government, in consultation with the Reserve Bank of India, hereby makes the following rules further to amend the Companies (Acceptance of Deposits) Rules, 2014, namely:‑ 

  1. (1) These rules may be called the Companies (Acceptance of Deposits) Amendment Rules, 2019.

    (2) They shall come into force on the date of their publication in the Official Gazette. 

  • In the Companies (Acceptance of Deposits) Rules, 2014 (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (c), in sub-clause(xviii), after the words “Infrastructure Investment Trusts,” the words “Real Estate Investment Trusts” shall be inserted.

     In the said rules, in rule 16, the following Explanation shall be inserted, namely:- 

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.”.

  •  In the said rules, in rule 16(A), after sub-rule (2), the following sub-rule shall be inserted, namely:-

Every company other than Government company shall file a onetime return 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 the date of publication of this notification in the Official Gazette, as specified in Form DPT-3 within ninety days from the date of said publication of this notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.”. 

  •  In the said rules, in the Annexure, for Form DPT-3, the following Form shall be substituted namely:-

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