By Companies (Acceptance of Deposits) Amendment Rules, 2019 : “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 term 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 (i.e. 31st March, 2019) in e-form DPT 3 within 90 days from the date of publication.”
You may be concerned about the timeline of the loan taken and paid by the company and the kind of loans that are required to be reported to the ROC in the e-form DPT-3. Here’s a detailed description of all that you need to know before filing the e-form DPT and the applicability of the same for different kind of loans.
会社が借り入れ、返済した融資の時期や、ROC（会社登記官）への電子フォームDPT-3による報告が必要な融資の種類について懸念があるかもしれません。ここでは、DPT-3フォームを提出する前に知っておくべき詳細と、さまざまな種類の融資に対する適用範囲について説明します。
All the companies, including small, non-small, private, OPC etc need to file DPT-3 after the publication on these rules.
中小企業、非中小企業、非公開会社、一人会社（OPC）など、すべての会社は、これらの規則の公布後、DPT-3を提出する必要があります。
Every Company other than Government Company* is required to file both Returns of deposit in form DPT-3, Annual return and transitional one-time return. Accordingly, the obligation to file DPT-3 lies on every kind of company whether a public company or a private company.
* "Governmentcompany" term is defined in section 2(45) of Companies Act, 2013 (“TheAct”) which means any company in which not less than 50% of the paid-up sharecapital is held by:
Term “Deposit” isdefined in Rule 2(1)(c) as deposit includes any receipt of money by way ofdeposit or loan or in any other form by a company. Accordingly, Deposit is avery wide term and it almost covers every type of receipt.
「預金」という用語は規則2(1)(c)で定義されており、預金には、会社が預金、融資、またはその他の形式で受け取った金銭が含まれます。したがって、預金は非常に広範な用語であり、ほぼすべての種類の受領金が対象となります。
Rule 16 and Rule 16A of Companies (Acceptance of Deposit) Rules, 2014, required two types of filing of DPT-3:
Every company other than a government company, to which provisions of Deposit Rules applies, have to file a return in form DPT-3 with RoC for every year on or before 30th June of the following Financial year.
As DPT-3 has been introduced for the first time, therefore, Deposit Rules requires filing of transitional DPT-3 form. As per Rule 16(3), every company other than Government Company shall file a one-time return in form DPT-3 with RoC for the period of 1st April, 2014 to 31st March, 2019 within 90 days from 31st March, 2019 (i.e., 29th June, 2019)
DPT-3 is filed todisclose either of the following information:
Accordingly, whilefiling DPT-3, company will select either of option as per applicability.
As per Rule 16A ofDeposit Rules, every company other than government company which has acceptedexempted deposits during the period of 1st April, 2014 to 31stMarch, 2019 and have balance outstanding of such exempted deposit on 31stMarch, 2019 shall file transitional one-time DPT-3 with RoC within 90 days(i.e., 29th June, 2019).
Annual return isfiled to disclose return of deposits or particulars of transaction of exempted depositsor both. Accordingly, if company has any transaction of deposit or exempteddeposit during the year then the company is required to furnish annual DPT-3irrespective of balance of such deposit or exempted deposit as on 31stMarch.
M/s ABC limited hasfollowing transactions during the period of 1st April, 2014 to 31stMarch, 2019 and closing balance as on 31st march, 2019:
One time filling: As company is having balance outstanding of exempted deposits as on 31stMarch, 2019 then the company is required to file one time DPT-3 by 29thJune, 2019.
Annual Filling: Company was havingtransaction of exempted deposit during the FY 2018-19, accordingly, companywill file Annual DPT-3 under “Particulars oftransactions by a company not considered as deposit as per rule 2 (1) (c) ofthe Companies (Acceptance of Deposit) Rules, 2014”on or before 30th June, 2019.
M/s ABC limitedhas following transactions during the period of 1st April, 2014 to31st March, 2019 and closing balance as on 31st march,2019:
One time filling: As company doesn’t have any outstanding balance of exempted deposits as on 31stmarch, 2019, therefore, company is not required to file one time DPT-3 eventhough company was having transactions of exempted deposits.
Annual Filling: company having transactions in both deposits and exempted deposits,accordingly, company shall file annual DPT-3 under “Return of Deposit andParticulars of transactions by a company not considered as deposit”.
M/sABC limited has following transactions during the period of 1stApril, 2014 to 31st March, 2019 and closing balance as on 31stmarch, 2019:
One time filling: In the given case, company is having outstandingbalance of exempted deposits as on 31st March, 2019. However, such balance isnot pertaining to transactions for the period of 1st April, 2014 to 31st March,2019, accordingly, company is not required to file one time DPT-3.
Annual Filling: company is having balance as on 31st March, 2019of both deposits and exempted deposits. Accordingly, company shall file annualDPT-3 under “Return of Deposit andParticulars of transactions by a company not considered as deposit”.
預金規則第16条に基づき、すべての会社（預金規則が適用される政府系企業を除く）は、毎年3月31日時点の情報を記載したDPT-3様式による申告書を登記官に提出することが義務付けられています。当該情報は、その会社の監査人*による監査を受ける必要があります。
したがって、DPT-3を提出する際には、記載された情報の正確性を証明するため、監査人による証明書を添付する必要があります。
預金規則第16条の規定は年次DPT-3の提出に適用されるため、以下のケースでは年次DPT-3の提出時に監査人による証明書が必須となります。
*監査人は、会社法2013年第10章の規定に基づき会社によって任命されます。
DPT-3の提出手数料は、会社の額面資本金に基づき以下の通りとなります。
会社に資本金がない場合、手数料は200インドルピーとなります。
DPT-3の提出が遅延した場合、遅延日数に基づき以下の追加手数料が発生します。
会社法（預金の受入れ）規則2014年第2条第1項(c)号の規定に基づき、会計年度末時点で会社が受領した金銭または融資のうち、預金とはみなされないものの詳細
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