DPT-3 is to be filed annually by every company other than Government Company for:
- Deposit or
- Particulars of Transaction not considered as Deposit or
- Both
To be filed annually by 30th June and furnish information as on 31st March of that year duly audited by auditor of the company.
Note: One-time Return shall be filed 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 rule 2(1)(c) from 1st April, 2014 to the date of publication of this notification (22.1.19), within 90 days from the date of said publication of this notification (22.1.19).
