Every company registered in India, other than a government company, must file Form DPT-3 with the MCA by 30 June 2026. This is an annual mandatory filing under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014. No extension has been notified.

Most finance teams treat this as a post-audit task. It is not. Provisional auditor-certified figures are permissible for filing. The deadline does not wait for the statutory audit to close.

Who Must File

Every private limited company, public limited company, and One Person Company, regardless of whether any formal deposit has been accepted. A company with only a director loan, a shareholder loan, or outstanding customer advances must still file.

What Must Be Reported

  • Loans from directors, supported by a declaration confirming the amount is not from borrowed funds.
  • Loans from relatives of directors in private companies.
  • Unsecured shareholder loans.
  • Customer advances outstanding beyond 365 days.
  • Any other receipt of money not qualifying as an exempt deposit under Rule 2(1)(c).

What Is Exempt and Need Not Be Reported

  • Loans from banks, public financial institutions, and insurance companies.
  • Government loans or government-guaranteed amounts.
  • Share application money pending allotment within 60 days.
  • Amounts received from one company by another company.

The Penalty for Non-Filing

  • Company: Rs 1 crore or twice the deposit amount, whichever is lower, extendable to Rs 10 crore.
  • Officers in default: Imprisonment up to 7 years and a fine between Rs 25 lakh and Rs 2 crore under Section 73 of the Companies Act, 2013.

What the Filing Requires

  • Auditor's certificate on figures as on 31 March 2026.
  • Board resolution authorising the filing.
  • Digital signature of an authorised director.
  • Certification by a practising CA, CS, or CMA.

The Practical Impact

DPT-3 is structurally easy to miss. It is not tied to the AGM. It does not follow from the audit. It falls on a fixed date every year and requires independent coordination between the finance team, auditor, and company secretary. Companies that begin this process in the last week of June consistently run into auditor availability issues and portal delays. Six weeks is sufficient time. The window should be used.