MANDATORY INFORMATION OF LOAN TO roc- New Compliance- Series 410
MANDATORY INFORMATION OF LOAN TO ROC-
New Rule 16A w.e.f. 22.01.2019
MCA on 22nd January, 2019 has published Companies (Acceptance of Deposits) Amendment Rules, 2019. They shall come into effect from 22nd January, 2019.
By these amended rules “One explanation added in Rule 16” and one “new Rule 16A” has been introduced.
As per earlier 16 “Every company to which deposit rules apply (means loan considered as deposit), shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 mentioning the details of deposit.
As per existing rule 16, Every company accepting Deposit as per Section 73 read with relevant rules was required to file every year e-form DPT-3 before 30th June mentioning the details of pending deposits.
By Amendment Rule, 2019: Explanation added in Rule 16 i.e. “It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars not considered as deposit or both by every company other than Government Company”.
I. Which Companies are covered in rule 16 explanation:-
II. After publication of these rules i.e. 22nd January, 2019. When the first time requirement of filing of DPT-3 shall be trigger for Companies.
III. What is meaning of “Deposit or Particulars Not Considered as Deposit” as mentioned in explanation.
v One Time Form: For purpose of Rule 16A, DPT-3 shall be filed onetime only.
I. Which information are required to file according to Rule 16A in e-form DPT-3:-
II. What is due date for filing of e-form DPT-3 in Rule 16A:-
III.Outstanding Loan and outstanding receipt of money which period required to be report under this rule.
Outstanding receipt of Money and Loan from 1st April, 2014 to 22nd January, 2019
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