What is a DPT-3 return?

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerDPT-3 is an annual return a company files with the ROC reporting its deposits and other money received that are not treated as deposits — such as loans from directors, advances, and share-application money. It’s due by 30 June each year (for the year ended 31 March), and applies even to loans that are exempt from deposit rules.

What DPT-3 reports

DPT-3 is a yearly return capturing the money a company has received that is not equity — both actual deposits and amounts that are exempt from the deposit rules (loans from directors, inter-corporate loans, advances from customers, share-application money pending allotment, and so on). The point is transparency over a company’s borrowings.

Who files and when

Effectively every company (other than government companies) with such balances files DPT-3 by 30 June for the financial year ended 31 March, attaching an auditor’s certificate where required. Even a company that only took a director’s loan must file it — a point often missed. Confirm the current applicability and due date.

A worked example

Example: a startup funded partly by a ₹20 lakh no-interest loan from its founder-director must report that in DPT-3 by 30 June — even though the loan is exempt from the deposit rules. Skipping DPT-3 because ‘it’s only a director’s loan’ is a frequent and penalising error. Our team can prepare and file your DPT-3.

Compliance

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This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.