Who has to file DPT-3?

Every company (other than a government company) with money outstanding as at 31 March — deposits or amounts not treated as deposits (directors' loans, inter-corporate loans, bank borrowings, etc.). LLPs don't file it.

30 June each year, for amounts outstanding as at 31 March.

Do I file DPT-3 if I only have a bank loan?

Generally yes — bank/FI borrowings are reported as amounts 'not considered deposits'. The filing isn't limited to public deposits.

It's an applicability indicator. Edge cases (nil returns, specific exemptions) exist — confirm with your CS.

Free tool

DPT-3 applicability checker

Does your company need to file DPT-3 this year? Answer three questions to find out.

We are a company (Pvt Ltd, Ltd, OPC) — not an LLPWe are a government companyWe had loans / advances / money received outstanding as at 31 March

DPT-3 reports money a company received that is outstanding at year-end — deposits and amounts not treated as deposits (directors' loans, inter-corporate loans, bank borrowings, etc.).

DPT-3

Likely required

Due: 30 June

File DPT-3 by 30 June for amounts outstanding as at 31 March — both deposits and money received that isn't treated as a deposit (loans from directors/holding co, banks, etc.).

This is an estimate from the general statutory rule, not tax or legal advice. Rates, thresholds and due dates change by notification and can vary by case. Confirm the exact amount and date with your CA, CS, or lawyer before acting.

What is DPT-3?

DPT-3 is an annual return every company (not LLPs; government companies are exempt) files with the MCA for money it has received that is outstanding as at 31 March — both deposits and amounts not treated as deposits, such as loans from directors, inter-corporate loans, and bank/FI borrowings. It is due by 30 June. Because almost every company has some borrowing, DPT-3 catches more companies than founders expect — confirm your position with your CS.

Learn more

A worked example

A funded startup with a director's loan and a bank term loan outstanding on 31 March files DPT-3 by 30 June — both amounts are reported as 'not considered deposits'.

Frequently asked questions

Who has to file DPT-3?: Every company (other than a government company) with money outstanding as at 31 March — deposits or amounts not treated as deposits (directors' loans, inter-corporate loans, bank borrowings, etc.). LLPs don't file it.
When is DPT-3 due?: 30 June each year, for amounts outstanding as at 31 March.
Do I file DPT-3 if I only have a bank loan?: Generally yes — bank/FI borrowings are reported as amounts 'not considered deposits'. The filing isn't limited to public deposits.
Is this definitive?: It's an applicability indicator. Edge cases (nil returns, specific exemptions) exist — confirm with your CS.

Know every ROC deadline up front

ComplianceStack works out DPT-3, AOC-4, MGT-7 and the rest from your company profile — with due dates and reminders. Your first health check is free.

Get your free health check