DPT-3 (Return of Deposits) meaning

By the Autowhat AI team · Updated 2 Nov 2026

What does DPT-3 actually report?

The form has three options: a return of deposits, particulars of transactions not considered as deposits, or both. Most private companies never accept public deposits, so for them DPT-3 is really a statement of outstanding borrowings and receipts that fall under the exemptions in the deposit rules, such as loans from banks, loans from directors with the required declaration, inter-corporate loans and advances received against the supply of goods or services. Practices filing for many clients often track it with other annual forms in a ROC compliance assistant for CS practices.

The figures are taken as on 31 March and the form is due on or before 30 June of the same year. Where the company reports actual deposits, the figures must be audited by the company's auditor and the auditor's certificate is attached. For the exact attachments in the current version of the form, check the MCA instruction kit.

Who has to file DPT-3?

The rules apply to every company other than a Government company. Banking companies, NBFCs registered with RBI and housing finance companies sit under their own regulators' deposit rules rather than these. A company with no deposits but with an outstanding director loan or bank term loan at year end is still expected to report those amounts, which is where most confusion starts. Confirm applicability for a specific company with its Company Secretary or the MCA portal.

A worked example (illustrative figures)

Take a private limited company that has never invited deposits. On 31 March its books show:

The company files DPT-3 under "particulars of transaction not considered as deposit", lists ₹70 lakh across the three heads, and attaches the supporting schedule. Because no actual deposits are reported, the deposit audit portion does not arise. All figures here are illustrative.

What are the common mistakes with DPT-3?

• "No deposits, so no DPT-3." Exempt receipts outstanding at year end still belong in the return.
• Director loan without the declaration. Money from a director is exempt only with the written declaration that it is not borrowed funds. Without it, the amount may be a deposit.
• Figures that do not tie to the balance sheet. The amounts should match the audited financial statements filed later in AOC-4, so prepare both from the same trial balance.
• Treating stale customer advances as exempt. An advance not adjusted against supply within the permitted period can turn into a deposit.

DPT-3 vs the Board's report disclosure: what is the difference?

Rule 2(1)(c)(viii) requires the company to disclose money accepted from directors (and, for private companies, their relatives) in the Board's report. That disclosure sits in the annual report. DPT-3 is a standalone return to the Registrar. A practice needs both, and they should agree.

How do CS practices keep DPT-3 on time?

Because the due date falls before most AGMs, DPT-3 is often the first annual form of the season and the easiest to miss. Firms that put it on a shared ROC compliance calendar and collect the loan schedule, director declarations and auditor certificate in April avoid the June rush. A practice tool can hold the due date for every client, ask the client for the missing schedule and pre-fill the company details before a professional reviews and files. The ROC filing document checklist lists what to request from each client.

Where this shows up in our work. AutoROC: Clients raise ROC requests; the assistant picks the MCA e-Form, pre-fills it and collects what’s missing. Book a 30-minute working session with an engineer.

General guidance, current as of the date above. Figures in examples are illustrative. Rules change: confirm with your adviser or the official portal before acting. More terms in the glossary.