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Glossary

DPT-3

What DPT-3 means, where you will meet it and what it means for your business.

Written by the BizExpress team. Last updated 19 September 2026.

DefinitionDPT-3 is the annual return of deposits and loans that every company files with the MCA by 30 June, covering money received from directors, members and others as on 31 March.

The Companies Act restricts who a company can borrow from, and DPT-3 is how the Registrar checks. Every company other than a government company files it by 30 June each year, even if it holds no deposits, reporting outstanding loans from directors, shareholder advances, security deposits from customers, and any amount that counts as a deposit under the rules. You meet it in your second year onward, and it needs the auditor's figures for 31 March. What it means for you: if a founder has lent money to the company, or an investor has paid an advance against shares that stayed unallotted for more than 60 days, it appears here. Late filing attracts an additional fee that rises with delay, and unreported deposits can lead to a penalty on the company and officers.

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