/ ROC Form Checklist · Updated 2026-10-22

Form DPT-3 Return of Deposits India 2026 Due 30 June, annual deposit disclosure.

Form DPT-3 annual return of deposits + exempted deposits (external borrowings) by Indian companies: due 30 June each year for position as at 31 March of same year. Covers loans from directors, inter-corporate loans, promoter contributions, external borrowings. Compliance signal for lenders + regulators. Here's the 2026 filing framework.

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Written by CA Durgesh Chavda

Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · US incorporation, India-US DTAA, FEMA ODI, NRI taxation, cross-border structuring · LinkedIn

/ Who must file DPT-3

Companies in scope.

All companies (Pvt Ltd + Public Ltd) EXCEPT government companies, banks, NBFCs, insurance, housing finance.
Nil DPT-3 even if no deposits/loans - specific compliance signal.
Position reported as at 31 March of each year.
Due by 30 June of the same year.

/ What's reported

The categories.

Deposits (Rule 2(1)(c) Companies (Acceptance of Deposits) Rules 2014): loans from public are deposits. Pvt Ltd generally cannot accept deposits from public.
Exempted deposits: loans from directors + promoters + other companies + banks + financial institutions. These are exempted from deposit rules but reportable in DPT-3.
External Commercial Borrowings (ECB).
Debentures (non-convertible + convertible).
Advance received from customers above specific threshold.

/ Compliance signal

Why DPT-3 matters.

Shows company's external borrowing / loan structure to regulators + lenders + auditors.
Pre-M&A diligence: buyer reviews DPT-3 history.
Pre-IPO: SEBI reviews DPT-3 for public offering compliance history.
Non-filing: Section 450 default penalty.
Form 3CD Clause 22 tax audit disclosure cross-references DPT-3.

Last updated: 2026-10-22.

/ Ready when you are

Form DPT-3 annual compliance?

Nil or detailed return + 30 June deadline. BQP integrated annual ROC compliance.

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FAQ

Common questions, answered.

Is DPT-3 nil return mandatory?

Yes - even if company has no deposits / loans, nil DPT-3 must be filed as compliance signal. Non-filing attracts Section 450 default penalty.

What's the due date for DPT-3?

30 June each year, reporting position as at 31 March of same year. So DPT-3 for position as at 31 March 2026 due by 30 June 2026.

Is director loan reported in DPT-3?

Yes - loan from director is 'exempted deposit' under Rule 2(1)(c). Not a 'deposit' from public but reportable in DPT-3. Both the amount + terms disclosed.

Does BQP file DPT-3 as part of annual compliance?

Yes - integrated with standard annual ROC compliance (AOC-4 + MGT-7 + DPT-3 + MSME Form I + DIR-3 KYC). WhatsApp +91 78018 87130.