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The requirement to file one time return- Form DPT-3 was introduced by inserting Rule 16A (3) to the Companies (Acceptance of Deposits) Rules, 2014 vide Notification Companies (Acceptance of Deposits) Amendment Rules, 2019 dated 22 January, 2019.
As per Rule 16A (3) of the Companies (Acceptance of Deposits) Rules, 2014 “Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2
from the 01st April, 2014 to the date of publication of this notification in the Official Gazette*, as specified in Form DPT-3 within ninety days from the date of said publication of this notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014″.
As per MCA circular dated 12 April 2019, the period of reporting was changed from the date of publication of the notification to 31 March 2019.
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