26/06/2019
Some points for Form DPT 3
This form is applicable on all companies except :-
a government company
a banking company
a non-banking financial company registered with the Reserve Bank of India
a housing finance company registered with the National Housing Bank established under the National Housing Bank Act, 1987.
However, insurance companies are registered with IRDA, so the obligation to file DPT-3 is also applicable on them.
Ques- Due dates of filing Forms DPT-3?
Ans. In case of one time return: 29th June, 2019 and in case of annual return: 30th June, 2019
Ques- Is Auditor’s certificate mandatory to be attached?
Ans. Auditor’s certificate is mandatory only in the case when a return of deposit is filed, i.e. when the radio button two or four is selected.
Ques- What are the amounts which have to be entered in the forms?
Ans. In case of one time return: Consolidated amount received on or after 1st April, 2014 and outstanding as on 31st March, 2019.
In case of annual return: Amount outstanding as on 31st March, 2019 received at any time.
Ques- If the company does not have any outstanding amount as on 31st March, 2019, is the e-Form DPT-3 required to be filed?
Ans. No, company does not have to file any return.
Ques- Is the interest along with the principal amount of the loan to be reported?
Ans. If the interest amount is outstanding as on 31st March, 2019, then yes it also has to reported as a consolidated figure with the principal amount under the respective head.
Ques- Which date Company need to mention in Column No. 7 “Date of last closing of accounts”
Ans. The date will be 31st March, 2019.