DPT-3 Working Format — Deposits vs Exempt Borrowings & Auditor Certificate
DPT-3 ANNUAL RETURN — WORKING PAPER
[Return of deposits / particulars of transactions not considered as deposits — Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014; due 30 June with figures as at 31 March]
{{company_name}} | CIN: {{cin}}
Registered office: {{registered_office}}
Financial year ended: {{fy_end}} | Working paper date: 31 July 2026
A. Classification of Borrowings — Deposits vs Exempt Under Rule 2(1)(c)
Every amount of money received by the Company and outstanding as at 31 March is classified below. An amount is a "deposit" unless it falls within a Rule 2(1)(c) exemption clause — record the clause relied on and the supporting evidence for each line.
| Source of amount | Rule 2(1)(c) clause relied on | Conditions to evidence | Outstanding as at 31 March (₹) |
|---|
| Loan from directors | Clause (viii) | Written declaration that the amount is not out of borrowed funds, obtained at the time of giving the money; disclosed in the Board's Report | ____________ |
| Loan from a relative of a director (private company) | Clause (viii) proviso | Same declaration from the relative; disclosure in the Board's Report | ____________ |
| Inter-corporate loans / amounts received from another company | Clause (vi) | Lender is a body corporate; loan agreement / confirmation on record | ____________ |
| Loans from banks / banking institutions | Clause (iii) | Sanction letter and bank statements | ____________ |
| Loans from public financial institutions | Clause (iv) | Sanction letter | ____________ |
| Commercial paper or other instruments issued per RBI guidelines | Clause (v) | Issuance documents | ____________ |
| Advance for supply of goods / services, adjusted within 365 days of acceptance | Clause (xii)(a) | Ageing working showing appropriation within 365 days; amounts pending beyond 365 days become deposits | ____________ |
| Security deposit for performance of contract for supply of goods / services | Clause (xii)(c) | Underlying contract | ____________ |
| Share application money pending allotment (within 60 days) | Clause (vii) | Allotment within 60 days, else refund within 15 days; amounts held beyond that become deposits | ____________ |
| Secured bonds / debentures, or those compulsorily convertible within 10 years | Clause (ix) | Trust deed / terms of issue; security cover working | ____________ |
| Non-interest-bearing security deposit from employees (up to annual salary) | Clause (x) | Employment contract; amount within one year's salary | ____________ |
| Amounts received from Government / guaranteed by Government | Clause (i) | Sanction / guarantee document | ____________ |
| Any other receipt — classify or treat as deposit | ____________ | ____________ | ____________ |
B. Summary — Outstanding as at 31 March
| Category | Amount (₹) |
|---|
| Deposits within the meaning of Rule 2(1)(c) (from members / public u/s 73–76) | ____________ |
| Amounts outstanding that are NOT deposits (total of exempt classifications above) | ____________ |
| Total borrowings / amounts received and outstanding | ____________ |
| Net worth as per the latest audited balance sheet | ____________ |
- Drafting hint: pick the correct radio button in the e-form — a company with no deposits but with exempt borrowings files DPT-3 as 'particulars of transactions not considered as deposits'; a company holding deposits files the 'return of deposits' and needs the auditor's certificate below.
- Drafting hint: tie every figure in Section A to the audited balance sheet as at 31 March — DPT-3 figures that do not reconcile to the signed financials are the most common resubmission trigger.
C. Auditor's Certificate [required where the return reports deposits]
To the Board of Directors of {{company_name}},
We have examined the books of account and other records of {{company_name}} (CIN: {{cin}}) for the year ended {{fy_end}} maintained in respect of deposits accepted by the Company.
On the basis of our examination and the information and explanations given to us, we certify that the particulars of deposits accepted and outstanding as at 31 March, as stated in the return of deposits in e-form DPT-3, are in agreement with the audited books of account of the Company, and that the Company has complied with the provisions of sections 73 to 76 of the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014 to the extent stated therein.
This certificate is issued at the request of the Company for filing with the Registrar of Companies along with e-form DPT-3 and should not be used for any other purpose.
For {{firm_name}}
Chartered Accountants
Firm Registration No.:
_______________________________
{{engagement_partner}}
Partner | Membership No.: {{icai_membership_no}}
UDIN: ____________________
Place: __________________ | Date: 31 July 2026
