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 >>
- ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees
- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
- When delay is not huge & involves huge monetary liability, lenient approach to be taken
- EoGM of company can not ratify diversion of fund raised by preferential issue – SC



