Auditor to file a declaration in Form DPT-3 on compliance with the Companies (Acceptance of Deposit) Rules 2014
As per Rule 16 of the Companies (Acceptance of Deposit) Rules 2014, companies are required to to file with Registrar a return of deposit in Form DPT-3 before the 30th day of June, of every year. Further, they are required to furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company.
MCA has amended the said Rule 16 to additionally require that the auditor shall also file a declaration in Form DPT-3
Accordingly, Form DPT-3 has been amended.
Download Notification Click Here >>
- When no addition is made on the basis of reasons recorded, reopening is bad in law
- No separate compensation for loss of love and affection under MV Act – SC
- Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
- Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court
- Section 271AAB does not grant any immunity from penalty in terms of section 273B



