DPT-3 — Annual Return of Deposits
DPT-3 is an often-overlooked annual return in which companies report money they have received that is not share capital — loans, advances and deposits outstanding as at the year end. Most private companies have to file it even though they don't take “deposits” in the usual sense, because loans from directors, shareholders and others are reportable.
It is due by 30 June for the financial year ending 31 March, and missing it carries penalties on the company and its officers.
Key features and requirements
- Annual return of deposits and outstanding loans/advances
- Due by 30 June for the year ended 31 March
- Applies to most companies, including private companies
- Covers exempted receipts (e.g. loans from directors) as well as deposits
- Requires an auditor’s certificate for certain figures
- Non-filing attracts penalties on the company and officers
How TaxSastra handles this
We assess what your company must report in DPT-3, obtain the required certification, and file it before 30 June — a return that is easy to forget until a penalty arrives.
What’s included
- Assessment of reportable deposits and loans
- Auditor certificate coordination
- DPT-3 preparation and filing
- Classification of exempt vs deposit receipts
- Reconciliation with financial statements
- Tracking the annual 30 June deadline