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MCA · DEPOSIT DISCLOSURES · DPT-3 · ROC
Classify company receipts and prepare DPT-3 disclosures with clear accounting records, legal rule references and authorised MCA V3 submission checks.
✓ Receipt Classification
✓ DPT-3 Return Guidance
✓ MCA Filing Records
IDENTIFY · RECONCILE · REPORT
Test receipts against the Deposit Rules.
Match year-end ledgers and supporting records.
Check current MCA fields and authorised sign-off.
✓ Rules 16 / 16A context
✓ Deposit and excluded receipts
✓ Evidence-based disclosures
DEPOSITS · LOANS · RECEIPT RECORDS
Tell us your company type and the nature of deposits, loans or receipts requiring review. We can identify relevant classification records and MCA form requirements.
Please do not submit OTPs, passwords, DSC token PINs or complete identity documents through this form.
Share the company category and a brief description of the receipts. Keep bank account credentials, DSC PINs and confidential financial statements off the public form.
DPT-3 · DEPOSITS & EXCLUDED RECEIPTS
A DPT-3 assessment involves both the legal meaning of a deposit and the company’s financial records. This practical guide explains classification, reconciliation, documentation, portal reporting and subsequent control checks without treating every loan or advance identically.
DPT-3 is the prescribed MCA return used for reporting deposit-related particulars under the Companies (Acceptance of Deposits) Rules, 2014. It is a reporting disclosure: filing it does not itself authorise a company to accept deposits from the public or its members.
The correct starting point is to analyse the company’s year-end receipts, outstanding loans and deposits, and the legal status of each balance. A return must reflect the real transaction rather than simply reproduce every credit shown in a ledger.
Registrar of Companies
DPT-3
Company balances
Receipt classification
Classifying a transaction as a deposit or an excluded receipt requires a transaction-specific legal review.
The reporting framework expressly addresses companies other than government companies and must be read with the Deposit Rules and MCA form instructions. Even where a company has not accepted a public deposit, it may hold amounts that need to be examined under the excluded-receipt disclosures.
Check the company’s legal type, applicable exemptions, financing arrangements and outstanding receipts before concluding that a return is mandatory or unnecessary. An LLP is not a company for this particular Companies Act webform.
Companies Act company
Government-company status
Reporting exemption
Do not treat LLP as company
“No public deposits” does not by itself answer every DPT-3 applicability question.
Rule 2(1)(c) identifies receipts that are excluded from the statutory definition of deposit subject to specific conditions. Eligible borrowings, director-related receipts, trade advances and other transactions can fall under different clauses; a label used in accounting is not conclusive.
Review written agreements, the identity of the counterparty, the purpose of funds and any conditions attached to the claimed exclusion. The company should preserve a clause-by-clause classification working rather than assuming that every loan is automatically exempt.
Rule 2(1)(c)
Source of funds
Exclusion conditions
Classification worksheet
An excluded receipt is not necessarily excluded from all reporting: classification and disclosure are different questions.
Amounts provided by directors, and qualifying relatives in a private company, require careful examination of the relevant exemption conditions. Declarations about the source of funds and the director’s status at the time of receipt can materially affect treatment.
Match opening balances, fresh receipts, repayment and closing balances with the supporting declaration and the company’s books. A director-loan account should not be categorised using only a ledger title or a generic confirmation letter.
Director / eligible relative
Source declaration
Movement reconciliation
Applicable private-company rule
Director or relative status and exemption conditions must be established for the particular transaction.
Credit facilities from banks and regulated institutions should be analysed against the applicable exclusions and facility terms. Overdrafts, term loans and other financing arrangements need separate categorisation where the statutory conditions differ.
Compare loan-sanction records, lender statements, outstanding interest and book balances. A bank finance schedule is useful for classifying receipts, but it is not a replacement for reading the correct rule applicable to the lender.
Sanction letters
Lender statements
Principal / interest
Lender category
Use the relevant legal exclusion and supporting lender identity, not merely the description “secured loan”.
Funding received from another company may be treated differently from deposits received from individuals. Inter-company loans, group treasury transfers and other related-party balances therefore need their own reconciliation and a clear counterparty record.
Confirm each lender’s legal identity, transaction documentation, board authority where applicable and outstanding position. Related-party disclosures and accounting treatment can inform the review but do not automatically establish deposit-rule classification.
Company identity
Loan agreement
Group balances
Approvals where required
A related-party tag in the books is not enough to establish an exemption.
Customer advances, security arrangements and amounts received against goods or services can raise distinct questions under the Deposit Rules. Their treatment can depend on how they are linked to a commercial contract and whether rule-based conditions remain satisfied.
Review contracts, advance ageing, supply records, credit notes and refund obligations. Long-outstanding advances deserve particular scrutiny where the original commercial purpose has changed or the expected supply is no longer supported.
Sales contracts
Advance ageing
Supply or refund
Changed commercial purpose
Never classify every customer advance as a deposit-free amount without testing the rule conditions.
DPT-3 preparation starts with complete balances, not with an isolated trial-balance figure. Review opening balances, money received during the year, repayments, reclassifications and the closing position for each relevant funding category.
Cross-check general ledger accounts, bank statements, financial statements and the reporting schedule. If the form asks for depositor particulars, totals should agree with the detailed list and the support underlying the disclosure.
Opening amounts
Receipts
Repayments
Closing balances
Any reclassification should be traceable from the ledger to a dated, documented working paper.
The MCA DPT-3 interface must be completed according to the applicable return purpose and company particulars. Historical one-time reporting of receipts outstanding in 2019 is not the same thing as routine annual reporting of present-year balances.
Before selecting the return type, identify what the company actually holds and which option the current MCA webform provides. Use the live instruction kit and field-level guidance rather than following screenshots prepared for older portal versions.
MCA V3
Correct filing purpose
Legacy one-time confusion
Current form fields
The historical one-time filing category should not be copied into a current annual return by default.
Collect financial statements, ledgers, management schedules, declarations and agreements that establish the nature of receipts. The form’s attachments and certification requirements depend on the return and the current instruction kit.
The MCA guidance calls for correctly supported deposit disclosures and consistency with the list of depositors where relevant. Work with the company’s authorised professional to determine the audited particulars and certification actually needed for the selected form.
Relevant year-end statements
Receipts and agreements
Detailed schedules
Auditor / professional
Do not attach sensitive company records to a public website enquiry; use a secure authorised process.
A valid Corporate Identity Number, business-user association and authorised signatory credentials are core checks before filing. The MCA instruction kit calls for a valid registered DSC and matching DIN, PAN or professional membership identification, as applicable.
Confirm the company master data, filing year, user role, DSC association and signatory eligibility in advance. The portal may not accept a form where the signatory record or a pending director-change filing creates a mismatch.
CIN
Business User
Registered DSC
Authorised signatory
Never share DSC token PINs, OTPs or account passwords through an enquiry form.
Before submission, review every figure against the classification worksheet and the chosen form purpose. Check the reported period, counterparty detail, attached statements, declared balances and signatory information.
After an authorised submission, retain the Service Request Number, challan or acknowledgement, uploaded documents and final form. An SRN establishes portal tracking; it should not be represented as independent proof that every underlying transaction was legally classified.
Reconcile every figure
SRN
Filed form and receipt
Submission status
Keep a dated working paper that ties the submitted form to the supporting accounts.
Errors may arise from wrong loan classification, signatory details, missing attachments or ledger movements posted after the initial draft. Whether a filing can be resubmitted or corrected depends on its portal status and the current MCA process.
Identify the root cause, update source records and preserve the original submission history. Do not simply file a second DPT-3 for the same period without checking system rules; MCA guidance includes controls against duplicate returns for a selected year.
Source discrepancy
Portal status
Revised schedule
Correction trail
The correct remedy varies by filing status; assess available portal options before attempting another submission.
Good DPT-3 compliance begins in bookkeeping: record every new funding arrangement with lender identity, purpose, agreement and applicable legal classification. Flag receipts whose terms change, rather than delaying the assessment until the year-end.
A maintainable working schedule can distinguish potentially regulated deposits, qualifying excluded receipts and non-reportable items, with supporting clause references. Review it periodically with the company’s legal and accounting advisers.
Funding register
Exemption basis
Changed contract terms
At reporting close
An ongoing receipt register is more reliable than reconstructing classification from trial-balance names.
Frequent mistakes include confusing loans with deposits, overlooking conditional exemptions, omitting an outstanding receipt, using historical one-time instructions for an annual return and failing to tie the form back to source schedules.
A quality review should separately validate legal classification, accounting totals and MCA form selections. This separation makes it easier to explain the company’s position if the Registrar subsequently raises a query about a reported amount.
Automatic exclusions
Incomplete schedules
Wrong return option
Independent review
The best filing is one that can be traced from each disclosed amount back to documented evidence.
It is the MCA reporting form for applicable company deposit-related disclosures under the Companies (Acceptance of Deposits) Rules, 2014.
Possibly. A company may still hold receipts excluded from the deposit definition that require evaluation under the reporting rules.
No. Reporting and legal permission to accept deposits are separate matters.
The Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014, including Rules 16 and 16A.
No. Applicable declarations, identity and other rule conditions must be verified for each receipt.
Yes. Their legal classification and any reporting treatment should be documented rather than assumed.
Their purpose, terms and applicable exclusion conditions should be tested using contracts and records.
No. The historical one-time reporting exercise and later annual-return reporting are different.
Year-end financials, ledger schedules, loan agreements, confirmations and required declarations are common starting points.
The MCA webform instruction kit requires a valid, appropriately registered DSC of the authorised signatory.
First reconcile the source figures and then review the portal status and permitted correction or resubmission route.
Do not assume it can. The MCA instruction kit includes controls concerning an existing return for the selected financial year.
Refer to the current Ministry of Corporate Affairs DPT-3 instruction kit, Companies Act and Deposit Rules when classifying receipts or preparing a live return.
Educational content only. Apply company-specific facts and the current statutory rules; Online Tax Filings assists with document review and authorised compliance support. No outcome is guaranteed.
If your company needs to evaluate deposit and excluded-receipt balances, begin with the type of transaction and available support records.
Online Tax Filings can help organise the document checklist and the authorised compliance review. Legal classification and filing obligations remain fact-dependent.
For your security, do not share passwords, OTPs, DSC PINs or complete identity records in an open enquiry.
RULE 16 / 16A · RULE 2(1)(c) · MCA V3
Confirm the counterparty, source and applicable exemption before choosing a return category. Keep outstanding figures traceable to ledgers and records.
Deposit and excluded-receipt reviews, DPT-3 classification, accounting reconciliation, MCA V3 form preparation and corporate compliance documentation.
Every receipt deserves the right classification.
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