DPT-3 is the annual return every company other than a government company files with the MCA under Rule 16 of the Companies (Acceptance of Deposits) Rules, 2014, reporting deposits and money received that is not treated as a deposit, such as director loans and inter-corporate loans. It is due on or before 30 June each year with figures as on 31 March, audited by the company's auditor. Late filing costs an additional fee of 2 to 12 times the normal fee.
DPT-3 is filed by every company other than a government company. It is not only for companies that take public deposits: most filers are private companies reporting loans that the rules exclude from the definition of deposit.
| Outstanding at 31 March | Deposit? | Report in DPT-3? |
|---|---|---|
| Loan from a director, with written declaration that it is not borrowed money | No | Yes, as not considered as deposit |
| Loan from a relative of a director of a private company, with declaration | No | Yes, as not considered as deposit |
| Loan from another company | No | Yes, as not considered as deposit |
| Term loan or overdraft from a bank | No | Yes, as not considered as deposit |
| Customer advance not adjusted within 365 days | Yes, unless an exception applies | Yes |
| Share application money not allotted within 60 days and not refunded within 15 days after that | Yes | Yes |
| Deposit from members accepted under Section 73(2) | Yes | Yes, with depositor list |
| No loans or receipts of money outstanding at all | Nothing to report | Generally not required |
| Nominal share capital | Normal MCA fee |
|---|---|
| Below ₹1,00,000 | ₹200 |
| ₹1,00,000 to ₹4,99,999 | ₹300 |
| ₹5,00,000 to ₹24,99,999 | ₹400 |
| ₹25,00,000 to ₹99,99,999 | ₹500 |
| ₹1,00,00,000 or more | ₹600 |
| Company without share capital | ₹200 |
| Delay after 30 June | Additional fee |
|---|---|
| Up to 30 days | 2 times the normal fee |
| 31 to 60 days | 4 times |
| 61 to 90 days | 6 times |
| 91 to 180 days | 10 times |
| More than 180 days | 12 times |
Source: MCA instruction kit for Form DPT-3 and the Companies (Registration Offices and Fees) Rules, 2014. The fee shown on the MCA challan at filing is final. CorporateWalla's professional fee is from ₹2,699 per filing plus GST.
A private company with ₹10 lakh nominal share capital has, on 31 March 2026, a ₹15 lakh loan from a director (with declaration), a ₹25 lakh loan from a group company and a ₹40 lakh bank term loan. None is a deposit, but all three are reported in DPT-3 as particulars of transactions not considered as deposits. The normal fee is ₹400.
The return was due on 30 June 2026. If it is filed on 20 October 2026, the delay is 112 days, so the additional fee is 10 times the normal fee (₹4,000). Filing after 27 December 2026 moves it into the 12 times band.
Illustrative scenario. For the year ending 31 March 2027, DPT-3 will be due on or before 30 June 2027. Add DPT-3 to your ROC annual compliance so it is filed with the year-end set.
Pick the speed and depth that matches your need. Same quality, same CA team — only the timeline changes.
Timeline: 3–5 business days
Timeline: 5–7 business days
Timeline: Depends on years pending
Government fee — paid by you at actuals
MCA normal fee by nominal share capital: ₹200 below ₹1 lakh, ₹300 from ₹1 lakh to below ₹5 lakh, ₹400 from ₹5 lakh to below ₹25 lakh, ₹500 from ₹25 lakh to below ₹1 crore, ₹600 at ₹1 crore or more; ₹200 for companies without share capital (Companies (Registration Offices and Fees) Rules, 2014). Late filing: additional fee of 2, 4, 6, 10 or 12 times the normal fee depending on delay. Paid at actuals.
Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
Professional fee is per DPT-3 filing and excludes GST and MCA fees. The statutory auditor's audit or certification is arranged with your auditor and billed by them unless agreed otherwise. Payment: 50% upfront, 50% on filing.
Share the trial balance and loan ledgers as on 31 March, with lender names, dates, amounts and nature of each receipt.
We sort each item into deposits and the exempt categories under Rule 2(1)(c), such as director loans, inter-corporate loans, bank loans and trade advances.
Obtain director declarations for loans from directors (and relatives, for private companies) and a board resolution authorising the signatory.
The statutory auditor verifies the figures; the form carries the auditor's declaration on particulars of deposits and liquid assets.
We file DPT-3 on the MCA portal by 30 June, or with the additional fee if late, and share the challan and SRN.
Tell us your requirement, a CA will call you in 30 minutes.
We check each receipt against the Rule 2(1)(c) exemptions so a director loan or customer advance is not reported, or treated, wrongly.
We plan DPT-3 alongside year-end so the return goes in before the additional fee starts.
We prepare the working papers your statutory auditor needs to verify the figures quickly.
Missed earlier years? We file the backlog and calculate the additional fee for each return.
DPT-3 can be added to our ROC annual compliance or AMC so it is never missed.
From ₹4,999/year • Annual
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From ₹449 • 7 days
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