Companies Act

Auditor to file a declaration in Form DPT-3 on compliance with  Companies Deposit Rules

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 >>

Share

Recent Posts

  • Income Tax

Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT

Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…

2 days ago
  • ICAI

Last date to submit MEF 2026-27 extended to 09.09.2026

ICAI has extended the last date to online submit Multipurpose Empanelment Form (MEF)- 2026-27 from 29th August 2026 to 9th…

2 days ago
  • Income Tax

Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand

Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…

4 days ago
  • Income Tax

Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts

The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…

5 days ago
  • Income Tax

TDS can’t be denied for non deposit of tax deducted by the deductor – High Court

One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…

6 days ago
  • Income Tax

Cash withdrawal from bank can’t be taxed u/s 69C as unexplained expenditure – ITAT

Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…

6 days ago