Clarification letter from MCA pertaining to filing of e-Form DPT-3 dated 24/06/2019:
Clarification from Ministry about Auditor’s Certificate on return of deposit pursuant to Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014:
Through this letter, the Ministry has clarified that the returns of deposits in e-Form DPT-3 containing the deposits information as on March 31 of that year shall be based on audited financial statements and filed with the Registrar along with the Auditor’s Certificate.
However, the particulars of transactions which are not considered as deposits as on March 31 of that year can be filed with the information from unaudited financial statements without the Auditor’s Certificate.
It is further clarified that MCA shall not make any extension of due date for filing of e-Form DPT-3. Read more…