DPT-3
What DPT-3 means, how it works, a worked example, the mistakes we see and the questions founders ask.
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.
How DPT-3 works
DPT-3 is the annual return of deposits. Every company other than a government company files it by 30 June, reporting the position as at 31 March. The form has two faces: money that counts as a deposit under the Companies (Acceptance of Deposits) Rules, and money that looks like a deposit but is exempt, which still has to be reported.
For most private companies the exempt side is the one that matters. Loans from directors (from their own funds, with a declaration), loans from a holding company, amounts received against share allotments, security deposits from employees and advances from customers against goods or services are all exempt deposits that go on the return. A company that accepted no money of either kind in the year files a nil return.
A company that holds actual deposits must attach the auditor's certificate and the particulars of the deposit insurance and trustee arrangements, which in practice means private companies take great care never to cross into deposit territory. Late filing attracts the fee multiples, and non-filing is a separate offence under the deposit rules.
A Chennai manufacturing company borrowed ₹40 lakh from its managing director in the year, with his declaration that the money was his own and not borrowed. It also holds ₹6 lakh of customer advances against orders. Both are exempt deposits. The company files DPT-3 by 30 June showing ₹46 lakh under the exempt heads and nothing under deposits proper, with no auditor certificate needed.
Mistakes we see with DPT-3
- Taking a loan from a director's relative or a shareholder without checking the exemption, which turns the money into a deposit that needs a certificate and insurance.
- Filing nil because the company has no bank loans, forgetting that director loans and customer advances must still be reported.
- Leaving the director's declaration unsigned, so the exemption fails at audit.
Last updated 19 October 2026. Checked against the MCA, GST, Income-tax and Trade Marks rules in force for October 2026.
Where you will meet this term
- Company Annual FilingsPrivate Limited Companies, OPCs and LLPs that want every ROC filing done on time, with the AGM and audit coordinated.from ₹9,999/year
- Accounting & MISFounders who want the books closed every month and a one-page MIS they can actually read, with GST and TDS data ready on time.from ₹4,999/month
Questions founders ask about DPT-3
Does a company with no loans need to file DPT-3?
Yes, a nil return by 30 June. The form is annual for every company except government companies.
Is a loan from a director a deposit?
Not if the director gives a written declaration that the money is not borrowed by them from anyone else. It is then an exempt deposit, still reported on DPT-3 but without the deposit rules applying.
Can a private company take loans from shareholders?
A private company can accept money from its members up to the limits in the deposit rules (100% of paid-up capital, free reserves and securities premium for most private companies), with disclosure in the board's report, and reports it on DPT-3.