Form DPT-3: Due Date, Purpose & Applicability

You're building a product, managing a team, chasing investors, and juggling a hundred other things. The last thing you want is a surprise penalty from the Ministry of Corporate Affairs because you missed the DPT 3 due date for a form you didn't even know existed.

What Is Form DPT-3?

Form DPT-3 (the full form of DPT-3 is "Return of Deposits") is an annual return form that companies file with the MCA to report all outstanding loans, deposits, and certain other financial receipts the company has received.

In Simple Terms: If your startup has taken money from a director, shareholder, investor, or any other source and it's still outstanding on your books, DPT-3 is how you tell the government about it, every single year.

This form was introduced under Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014, with the key goal of ensuring financial transparency and preventing undisclosed borrowings from flying under the radar.

DPT-3 Applicability: Who Needs to File?

Form DPT-3 applicability extends to companies registered as::

• Private Limited Company
• Public Limited Company
• One Person Company (OPC)

Government companies are not required to file DPT-3. A few other categories are exempt under Rule 1(3) of the Companies (Acceptance of Deposits) Rules, 2014:

• A Banking Company
• A Non-Banking Financial Company (NBFC)
• A Housing Finance Company registered with the National Housing Bank
• Any other company notified under Section 73(1) of the Act

What Transactions Need to Be Reported?

This is where founders often get confused. DPT-3 covers outstanding receipts of money or loans that are NOT classified as deposits, in addition to actual deposits. Essentially, the net you need to cast is wider than you might think.

Transactions you must report:

• Loans from directors or their relatives (in a private company)
• Inter-company loans
• Unsecured loans (with some exceptions for promoter loans)
• Any outstanding borrowings from non-institutional lenders

DPT-3 Due Date for FY 2025-26 & Penalty 

Missing the last date for DPT-3 isn't just an inconvenience, it carries real financial and legal consequences. 

So, for FY 2025-26, your DPT-3 filing due date is 31st July 2026, and it will capture all outstanding amounts as on 31st March 2026.

Penalty for missing the DPT-3 return due date:

Under Section 73:

• A penalty of minimum ₹1 crore or twice the amount of deposits (whichever is lower), extendable up to ₹10 crore
• For every officer in default: imprisonment up to 7 years plus a fine not less than ₹25 lakhs, extendable to ₹2 crores

Under Rule 21:

• A flat penalty of up to ₹5,000 for the company
• Additional daily fines of ₹500 per day for continued non-compliance
• Any officer responsible for the filing may also be penalised with additional fines

Founder Example: Priya runs a Private Limited startup and took a ₹15 lakh unsecured loan from her co-founder's father last year. She almost skipped DPT-3 thinking it only applied to "real" deposits, until her CA pointed out that outstanding director-relative loans count too. Filing before the extended deadline saved her from a ₹5,000 flat penalty plus daily fines.

What You'll Need to File Form DPT-3

Before you sit down with your CA, gather the following:

Financial Details (as on 31st March):

• Net worth of the company
• Total outstanding loans and deposits
• Details of any charges or encumbrances on company assets
• Credit rating details (if your company has been rated)

Documents to Attach:

• Auditor's Certificate (if applicable)
• List of depositors (if applicable)
• Copy of Trust Deed (if applicable)
• Deposit Insurance Contract (if applicable)
• Copy of instrument creating any charge
• Details of liquid assets
• Any other optional supporting attachments

Conclusion

Form DPT-3 is one of those compliance boxes that feels invisible until it isn't. As a startup founder, you're probably not thinking about the DPT 3 due date in the middle of a fundraise or a product sprint. But skipping it can result in fines, legal exposure, and unnecessary scrutiny when you least need it, like right before a funding round when a VC's due diligence team starts digging through your MCA filings.