# DPT-3: the annual return of deposits > DPT-3 is the annual return of deposits: every company other than a government company files it to report deposits, and money it has received that is not treated as a deposit, outstanding as at 31 March. Deposits are reported under rule 16 of the Companies (Acceptance of Deposits) Rules 2014 and exempt receipts under rule 16A, both through the same form, due by 30 June each year. - due 30 June · rule 16, Deposits Rules 2014 · as at 31 March ## Who files DPT-3? Every company other than a government company — private, public, OPC and small companies alike. The return is not only for public deposits: it also reports particulars of money received that the rules treat as exempt from being a deposit, so a company holding an outstanding loan from a director, an inter-corporate loan, or a long-outstanding advance for goods or services files DPT-3 even with no deposits at all. In practice most private companies file under rule 16A rather than rule 16, because they accept no public deposits but do carry director or inter-corporate loans. Banking companies, non-banking financial companies registered with the Reserve Bank of India, and housing finance companies sit outside the Deposits Rules and do not file at all. ## When is DPT-3 due? | What | When | | --- | --- | | Annual return in DPT-3 | by 30 June, for amounts outstanding as at 31 March | | Deposits (rule 16) | reported in Part I, with the auditor’s certificate | | Exempt receipts (rule 16A) | reported in Part II | ## What does a late DPT-3 cost? The normal fee runs on the authorised capital; a late filing multiplies it by the delay slab, up to 12 times the normal fee. ## Rule 16 or rule 16A: which part applies? DPT-3 carries two parts and most companies only need one of them. Rule 16 covers actual deposits accepted under Chapter V and is reported in Part I, with the auditor’s certificate. Rule 16A covers money the rules exclude from the definition of a deposit under rule 2(1)(c) — director loans, inter-corporate loans, advances for goods or services — and is reported in Part II. A private company that has never taken a public deposit but owes its director money files under rule 16A. That is why a company can hold no deposits at all and still have a DPT-3 obligation. ## How is DPT-3 filed on MCA V3? Gather the year-end balances of deposits and exempt receipts from the books, have the figures verified, log in to MCA V3, fill and pre-scrutinise DPT-3, attach the auditor’s certificate where deposits are reported, affix the DSC and pay the fee. The step-by-step procedure, timeline and checklist are in the guide: Full procedure: [Annual deposit return (DPT-3): the full procedure](https://www.oncompliance.ai/learn/annual-deposit-return-dpt-3) ## Questions **What is the due date for DPT-3?** 30 June each year, for deposits and exempt receipts outstanding as at the 31 March financial year end. MCA extends the date in some years — for FY 2025-26 it moved to 31 July 2026 — so the current year’s date should be confirmed on the portal before filing. **Who must file DPT-3?** Every company other than a government company — private, public, OPC and small companies alike — if it has deposits or any outstanding receipt of money the rules exempt from being a deposit, such as loans from directors. Banking companies, NBFCs registered with the RBI and housing finance companies are outside the Deposits Rules and do not file. **What is the difference between rule 16 and rule 16A of DPT-3?** Rule 16 covers actual deposits and is reported in Part I of the form with the auditor’s certificate. Rule 16A covers receipts the rules do not treat as deposits, such as director loans and inter-corporate loans, and is reported in Part II. Most private companies file under rule 16A. **Does a company with no deposits still file DPT-3?** Usually yes. The return also covers particulars of transactions not considered deposits, so a company with an outstanding director loan or inter-corporate loan files under rule 16A even though it holds no public deposits. A company with neither deposits nor any exempt receipt outstanding has nothing to report, though many practitioners file a nil return to keep the compliance record clean. **What is the full form of DPT-3?** DPT stands for deposits: form DPT-3 is the Return of Deposits prescribed under the Companies (Acceptance of Deposits) Rules 2014. **What are the late fees for DPT-3?** A late DPT-3 attracts the additional fee that rises with the delay, up to 12 times the normal filing fee, on top of the consequences of the underlying default. **Can OnCompliance file DPT-3 for me?** OnCompliance tracks the DPT-3 deadline for every client, assembles the return from the books with sources shown, and takes it through maker-checker sign-off before filing. All MCA forms: https://www.oncompliance.ai/forms --- Canonical HTML: https://www.oncompliance.ai/forms/dpt-3 Site map for agents: https://www.oncompliance.ai/llms.txt · https://www.oncompliance.ai/sitemap.xml · https://www.oncompliance.ai/agents.md Content last updated: 10 August 2026. Reference information for Indian companies under the Companies Act 2013 — not legal advice.