Loans from directors / shareholders
with declarations
DPT-3 Compliance Advisory
DPT-3 Filing
Quick Reference for Your Business
Return of Deposits / Loans – everything you need to know about DPT-3 Filing.
01
What DPT-3 Reports
Inter-corporate loans
and unsecured loans
Outstanding borrowings
not treated as deposits
Actual deposits
if any
Excludes bank/FI loans, government funds, and trade advances
02
Key Facts & Due Date
| Point | Details |
|---|---|
| What it is | Annual return of deposits & specified loans (Companies Act, 2013) |
| Who files | Every company except government companies |
| As on date | Outstanding amounts as on 31 March |
| Due date | 30 June every year |
| FY 2025-26 (this year) | Extended to 31 July 2026 (MCA Circular 02/2026) |
| NIL return | Recommended even if there are no loans/deposits |
Common trap: Many directors think DPT-3 applies only to public deposits. It also captures loans from directors, shareholders and group companies — so most companies need to file it. File even a NIL return to keep a clean record.
03
What Goes Wrong Without Filing
Late fee
Additional fee applies on delay; the penalty climbs the longer you wait.
Officer penalties
Default under the deposit rules can attract heavy penalties on officers.
Wrong classification
Misclassifying loans as 'not reportable' invites scrutiny.
Clean record lost
Skipping the NIL return weakens your compliance trail.
04
Why Business Owners Trust Filings Hub
Qualified Experts to Support You
Experienced professionals to handle your tax, GST, accounting and compliance needs with confidence.
5+ Years of Experience
Serving businesses, professionals, firms and individuals with practical tax and compliance support.
You Never Miss a Date
We track every deadline — no fines, no interest, no surprises.
Complete Compliance Support
From registrations and filings to ongoing compliance — we help keep your business on track.
Expert Support When Issues Arise
Practical guidance to identify compliance issues, resolve them correctly and keep your business compliant.