# DPT-3 Return of Deposits

> Every company other than a government company files Form DPT-3 by 30 June each year, reporting deposits and amounts received that are not treated as deposits — such as loans from directors, advances and inter-corporate loans — outstanding as on 31 March. For FY 2025-26, the MCA allowed filing without additional fees until 31 July 2026; later filings attract additional fees.

Practice: Company Secretary & Corporate Compliance — https://www.industax.com/services/company-secretary/

Most private companies don't accept public deposits, but almost all have something to report: director loans (with the director's declaration that the money is their own), loans from other companies, customer advances and unsecured loans.

Where the company has actual deposits, an auditor's certificate is attached. We classify each balance correctly from the trial balance and file the return.

## Key facts

| Item | Detail |
| --- | --- |
| Due date | 30 June (as on 31 March balances) |
| FY 2025-26 relief | No additional fees till 31 July 2026 (MCA General Circular 02/2026) |
| Report | Deposits and outstanding receipts not considered deposits |
| Who | Every company other than a government company |

## Who needs this

- Companies with director loans, inter-corporate loans or advances
- Companies accepting deposits
- Startups funded by founder loans or convertible notes (notes of ₹25 lakh or more in one tranche are exempt deposits for DPIIT startups but still reported)

## What's included

- Classification of loans and advances
- Director declarations
- DPT-3 filing with certificates

## Documents

- Trial balance as on 31 March
- Loan agreements and confirmations
- Director declarations for loans

## Process

1. **Classify** — Balances classified as deposits or exempt receipts.
2. **Certify** — Auditor's certificate where needed.
3. **File** — DPT-3 filed by 30 June.

## FAQs

### Do private companies need to file DPT-3?

Yes, if they have deposits or outstanding receipts that are not treated as deposits, such as director loans or inter-corporate loans.

### What was the DPT-3 deadline for FY 2025-26?

30 June 2026, with the MCA allowing filing without additional fees until 31 July 2026.

### Is a loan from a director a deposit?

Not if the director gives a declaration that the money is not borrowed from others; it is still reported in DPT-3 as an exempt receipt.

## Official sources

- Ministry of Corporate Affairs — MCA21 portal: https://www.mca.gov.in/
- Companies Act, 2013 (India Code): https://www.indiacode.nic.in/handle/123456789/2114

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Canonical page: https://www.industax.com/services/company-secretary/dpt-3-filing
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.