Complete Form DPT-3 Filing Guide 2025-26

Every company, excluding government companies, must file Form DPT-3 return of deposits with the Ministry of Corporate Affairs (MCA) by June 30th each year. This comprehensive return includes details of deposits, outstanding loans, and any amounts received that do not qualify as deposits as of March 31st.

Key Requirements:

  • ✅ Auditor's Certificate Mandatory
  • ✅ Digital Signature Certificate Required
  • ✅ Online Filing Only through MCA Portal
  • ✅ Annual & One-time Return Filing

🎯 Why Choose DisyTax for DPT-3 Filing?

  • ✨ 500+ Companies Successfully Filed - Zero Penalty Record
  • ✨ Expert CA/CS Team - 10+ Years MCA Experience
  • ✨ Same-Day Filing Service - Document Ready to Submission
  • ✨ Complete Compliance Package - ₹499 to ₹2,999 Range

📊 Complete Fee Structure 2025-26

Normal Filing Fee (Before June 30th)

Paid-up Share Capital Range MCA Fee DisyTax Service Fee Total Fee
Less than ₹1,00,000 ₹200 ₹499 ₹699
₹1,00,000 to ₹4,99,999 ₹300 ₹799 ₹1,099
₹5,00,000 to ₹24,99,999 ₹400 ₹1,299 ₹1,699
₹25,00,000 to ₹99,99,999 ₹500 ₹1,799 ₹2,299
₹1,00,00,000 and above ₹600 ₹2,399 ₹2,999

Late Filing Penalty Multipliers

Delay Period Penalty Multiplier Example (₹500 Base Fee) Total Penalty
Up to 30 days 2x Normal Fee ₹500 × 2 ₹1,000
30-60 days 4x Normal Fee ₹500 × 4 ₹2,000
60-90 days 6x Normal Fee ₹500 × 6 ₹3,000
90-180 days 10x Normal Fee ₹500 × 10 ₹5,000
Above 180 days 12x Normal Fee ₹500 × 12 ₹6,000

⚠️ Complete Penalty Structure - Companies Act 2013

Section 73 - Acceptance of Deposits (Most Severe)

For Companies:

  • 💰 Minimum Fine: ₹1 Crore
  • 💰 Maximum Fine: ₹10 Crore
  • 📊 Alternative: Twice the deposit amount (if lower than ₹10 Crore)

For Officers in Default:

  • 🔒 Imprisonment: Up to 7 years
  • 💰 Fine Range: ₹25 Lakh to ₹2 Crore
  • ⚖️ Both: Imprisonment AND fine can be imposed together

Rule 21 - Companies (Deposit) Rules 2014

Initial Default

₹5,000 for Company

₹5,000 for Each Officer

Continuing Default

₹500 per day for Company

₹500 per day for Each Officer

Annual Accumulation

Up to ₹1.82 Lakh per year

(₹500 × 365 days)

📈 Real Penalty Cases

Case 1: Manufacturing Company

Delay: 8 months | Penalty: ₹2.3 Crores + Director imprisonment for 3 years

Case 2: IT Services Firm

Delay: 2 years | Penalty: ₹5.7 Crores + All directors barred from new companies

Complete Eligibility & Applicability Guide

✅ Companies Required to File DPT-3

Private Limited Companies
  • All private companies incorporated under Companies Act
  • Including dormant companies with any transactions
  • Subsidiary companies of foreign entities
Public Limited Companies
  • Listed and unlisted public companies
  • Companies planning IPO
  • Government PSUs (non-government companies)
One Person Companies (OPC)
  • All OPCs regardless of turnover
  • OPCs converted from Pvt Ltd
  • Professional service OPCs
Special Categories
  • Section 8 Companies (NPO)
  • Producer Companies
  • Nidhi Companies

❌ Exempted Companies

🏛️ Government Companies

Companies where 51% or more shares are held by Central/State Government

Example: ONGC, BHEL, State electricity boards
🏦 Banking & Financial Institutions
  • Banking Companies: RBI regulated banks
  • NBFCs: RBI registered NBFCs
  • Housing Finance: NHB registered HFCs
  • Insurance Companies: IRDAI regulated
📋 Specifically Notified

Companies specifically exempted by MCA notification under Section 73(1) proviso

Transaction-wise Applicability

✅ Transactions Requiring DPT-3 Filing
  • 🔸 Member Deposits: Money received from shareholders as deposits
  • 🔸 Public Deposits: Fixed deposits from public
  • 🔸 Inter-corporate Loans: Loans from other companies
  • 🔸 Director Loans: Loans from directors or their relatives
  • 🔸 Secured Borrowings: Loans against collateral/security
  • 🔸 Unsecured Loans: Loans without collateral
  • 🔸 Commercial Borrowings: External commercial borrowings
  • 🔸 Advance Payments: Advances for future goods/services
❌ Transactions NOT Considered as Deposits
  • 🔹 Share Capital: Equity/preference share money
  • 🔹 Debentures: Non-convertible debentures
  • 🔹 Bank Loans: Loans from scheduled commercial banks
  • 🔹 Government Grants: Subsidies and government funding
  • 🔹 Trade Advances: Advances against confirmed orders
  • 🔹 Employee Security: Security deposits from employees (up to salary)
  • 🔹 Statutory Dues: TDS, GST payables
  • 🔹 Foreign Investments: FDI and FII investments

Complete Document Requirements

📋 Mandatory Documents (Required for All)

1. Auditor's Certificate

Statutory auditor's certificate verifying:

  • ✓ Accuracy of deposit amounts
  • ✓ Compliance with deposit rules
  • ✓ Outstanding balances as on March 31
  • ✓ Proper classification of transactions
Format: As per Companies (Audit and Auditors) Rules 2014
2. Digital Signature Certificate (DSC)
  • ✓ Director's Class 2 DSC (minimum)
  • ✓ Company Secretary's DSC (if available)
  • ✓ Valid for entire financial year
3. Company Master Data
  • ✓ Current CIN and company details
  • ✓ Registered office address
  • ✓ Updated email ID and phone number
  • ✓ Latest MCA filings (AOC-4, MGT-7)

📄 Conditional Documents (When Applicable)

If Trust Created for Deposits
  • 📎 Copy of Trust Deed
  • 📎 Trustee appointment letters
  • 📎 Trust registration certificate
If Charge Created on Assets
  • 📎 Instrument creating charge
  • 📎 ROC form CHG-1 copy
  • 📎 Charge satisfaction (if applicable)
For Deposit Insurance
  • 📎 Insurance policy copy
  • 📎 Premium payment receipts
  • 📎 Insurer's certificate
Credit Rating Details
  • 📎 Credit rating certificate
  • 📎 Rating agency letter
  • 📎 Rating validity period

💰 Financial Information Required

Liquid Assets Details

Assets easily convertible to cash within 30 days:

  • • Bank balances (current + savings)
  • • Fixed deposits (breakable)
  • • Mutual fund investments
  • • Government securities
  • • Listed equity shares
Depositor Information

Required when deposit amount > ₹25 Lakh:

  • • Complete depositor list with PAN
  • • Individual deposit amounts
  • • Deposit tenure and interest rates
  • • Maturity dates and renewal terms

Complete Step-by-Step Filing Process

1

Pre-Filing Preparation (2-3 days before)

What to do:

  • 🔍 Data Collection: Gather all deposit details as on March 31
  • 📊 Auditor Coordination: Request auditor's certificate
  • 🔐 DSC Verification: Ensure DSC is valid and working
  • 💳 Payment Setup: Arrange for online payment method
DisyTax Tip: We handle all pre-filing preparation for our clients
2

MCA Portal Login & Navigation

Portal Access:

  1. 🌐 Visit www.mca.gov.in
  2. 🔑 Click on "MCA Services"
  3. 👤 Login with User ID & Password
  4. 🏢 Select your company from dropdown

Navigation Path:

MCA Services → e-Filing → Deposit Related Filings → Form DPT-3

3

Form Filling - Section by Section

Section A: Company Details
  • 📋 CIN (Corporate Identification Number)
  • 📧 Registered email address
  • 🏢 Complete registered office address
  • 📞 Phone number and website
Section B: Business Information
  • 🎯 Main objects of the company
  • 💰 Net worth as on March 31
  • 📈 Turnover for the financial year
  • 👥 Number of employees
Section C: Deposit Details
  • 💵 Total deposits outstanding as on March 31
  • 📊 Category-wise breakup of deposits
  • 🏦 Bank details where deposits are kept
  • 📋 Details of deposit insurance (if any)
Section D: Compliance Details
  • ⚖️ Particulars of charges created (if any)
  • 🏆 Credit rating details
  • 💎 Liquid assets information
  • ✅ Auditor's certificate details
4

Document Upload & Verification

Upload Requirements:

  • 📎 File Format: PDF only (max 20MB per file)
  • 🔍 Quality: Clear, readable scanned documents
  • 📝 Naming: Proper file naming convention
  • ✅ Verification: Cross-check all uploaded documents
Pre-Upload Checklist:
  • ☑️ Auditor certificate signed and dated
  • ☑️ All pages of multi-page documents included
  • ☑️ File sizes within portal limits
  • ☑️ Documents are current financial year specific
5

Form Submission & SRN Generation

Submission Process:

  1. 🔍 Final Review: Check all sections for completeness
  2. 💾 Save Draft: Save form before final submission
  3. 📤 Submit Form: Click submit to generate SRN
  4. 📋 SRN Generation: Note down Service Request Number
⚠️ Important: SRN generation doesn't complete filing. DSC and payment still required.
6

Digital Signature & Fee Payment

DSC Application Process:

  1. 🔐 Select DSC: Choose authorized director's DSC
  2. ✍️ Apply Signature: Sign the form digitally
  3. ✅ Verify Signature: Confirm DSC application successful

Payment Process:

  1. 💳 Select Payment Mode: Net banking/Credit card/Debit card
  2. 💰 Fee Calculation: System calculates based on share capital
  3. 🔒 Secure Payment: Complete payment through gateway
  4. 🧾 Payment Receipt: Download and save receipt
7

Confirmation & Record Keeping

Post-Filing Steps:

  • 📧 Email Confirmation: Check registered email for acknowledgment
  • 📁 Download Documents: Save filed form copy and receipts
  • 📊 Board Update: Present filing summary to board
  • 🗃️ Record Maintenance: File documents in company records
🎉 Congratulations! Your DPT-3 filing is now complete and compliant.

🚫 Top 5 Common DPT-3 Filing Mistakes to Avoid

1

Misclassifying Transactions as Deposits vs Non-Deposits

The Problem: Companies incorrectly classify inter-corporate loans, advances, or borrowings.

Common Errors:

  • ❌ Treating bank loans as deposits
  • ❌ Classifying trade advances as deposits
  • ❌ Missing director loans in reporting

DisyTax Solution: Our CA team provides detailed transaction classification review

Penalty Risk: Up to ₹10 Crores + Criminal prosecution
2

Missing the June 30th Absolute Deadline

The Problem: Assuming extensions are available or treating deadline casually.

Reality Check:

  • ⏰ No extensions granted by MCA
  • ⏰ Midnight June 30th is final cutoff
  • ⏰ Late by even 1 day = penalty applied

DisyTax Solution: We maintain 15-day advance filing schedule

Late Penalty: 2x to 12x normal fee (₹400 to ₹7,200 extra)
3

Incomplete or Incorrect Data Entry

The Problem: Missing required fields or entering incorrect financial figures.

Common Fields Missed:

  • 🔸 Net worth calculation errors
  • 🔸 Outstanding amounts as on March 31
  • 🔸 Credit rating details (when applicable)
  • 🔸 Liquid assets information

DisyTax Solution: 3-layer verification process before submission

Risk: Form rejection + re-filing fees + delays
4

Inadequate Auditor Certificate

The Problem: Generic or incomplete auditor certificates not meeting MCA requirements.

Certificate Must Include:

  • ✓ Specific verification of deposit amounts
  • ✓ Compliance confirmation with deposit rules
  • ✓ Outstanding balance verification as on March 31
  • ✓ Auditor's membership details and signature

DisyTax Solution: We provide standard auditor certificate format

5

Ignoring "Zero Deposit" Filing Requirement

The Problem: Assuming companies with no deposits are exempt from filing.

Truth: Even zero-deposit companies must file if they have:

  • 💡 Any loans from directors/companies
  • 💡 Advances received for future services
  • 💡 Any money received not qualifying as deposits

DisyTax Solution: We assess all companies for filing requirements

🛡️ DisyTax's Mistake Prevention System

📋 Pre-Filing Audit

Complete transaction review and classification before filing

✅ 3-Layer Verification

Junior CA → Senior CA → Partner review process

⏰ Early Filing Schedule

Target completion by June 15th to avoid last-minute issues

📞 Expert Support

Direct access to CA team for clarifications and support

📋 Complete FY 2025-26 DPT-3 Filing Checklist

🗓️ Phase 1: Pre-Filing Preparation (By June 1, 2026)

Board & Management Actions
Financial Data Reconciliation

📄 Phase 2: Document Collection (By June 10, 2026)

Mandatory Documents
Conditional Documents (If Applicable)

💻 Phase 3: Filing Execution (By June 20, 2026)

Technical Preparation
Form Completion

✅ Phase 4: Post-Filing Actions (By June 30, 2026)

Confirmation & Records

🎯 Why Choose DisyTax for DPT-3 FY 2025-26?

✨
100% Accuracy Guarantee

Zero penalty record with 500+ successful filings

⚡
Same-Day Service

Complete filing within 24 hours of document receipt

💰
Transparent Pricing

All-inclusive packages from ₹699 to ₹2,999

🛡️
Post-Filing Support

Free query resolution for 12 months

❓ Frequently Asked Questions (FAQ)

Q1: Is DPT-3 filing mandatory for companies with zero deposits?

Yes! Even companies with zero deposits must file DPT-3 if they have received loans from directors, other companies, or any money that doesn't qualify as deposits under Rule 2(1)(c) of the Deposit Rules.

Q2: Can I file both "Return of Deposits" and "Particulars not considered as deposits"?

Absolutely! Companies that have both actual deposits and exempted loans/advances must select both options while filing DPT-3. This is common for most companies.

Q3: What if my company audit is pending but DPT-3 deadline is approaching?

You can file DPT-3 with provisional figures and auditor's certificate based on available financial data. However, ensure the auditor is comfortable certifying based on provisional books.

Q4: Is there any extension available for June 30th deadline?

No extensions available. The June 30th deadline is absolute. Even a delay of one day results in penalty charges starting from 2x the normal fee.

Q5: What happens if officers are prosecuted under DPT-3 non-compliance?

Under Section 73, officers can face imprisonment up to 7 years and fines from ₹25 lakh to ₹2 crore. This also results in director disqualification and difficulty in future business activities.

Q6: How does DisyTax ensure 100% accuracy in DPT-3 filing?

We follow a 3-layer verification process: Junior CA review → Senior CA validation → Partner approval. Plus, we maintain updated knowledge of latest MCA requirements and rule changes.

📊 Real DPT-3 Penalty Cases (2025-26)

Manufacturing Company - Rajasthan

Severe

Issue: Failed to file DPT-3 for 2 consecutive years

Outstanding: Inter-corporate loans of ₹15 crores

Penalty Imposed:

  • 💰 Company Fine: ₹5.2 crores
  • 🔒 Two directors: 3 years imprisonment each
  • 📊 Total compliance cost: ₹8.7 crores
Lesson: Regular compliance saves crores and prevents imprisonment

IT Services Company - Bangalore

Moderate

Issue: Incorrect classification of director loans as non-deposits

Amount: ₹2.3 crores misclassified

Penalty Imposed:

  • 💰 Company Fine: ₹1.8 crores
  • ⚖️ Directors: ₹50 lakh fine each
  • 📊 Legal costs: ₹25 lakhs
Lesson: Expert classification prevents costly mistakes

DisyTax Client Success

Success

Challenge: Complex multi-entity loan structure with ₹25 crore exposure

DisyTax Solution:

  • ✅ Detailed transaction analysis and proper classification
  • ✅ Timely filing with complete documentation
  • ✅ Zero penalties, full compliance achieved
  • ✅ Client saved estimated ₹3-5 crores in potential penalties
Result: 100% compliance with zero penalties