Dear Vidushi 

Under section 73 read with rule 2 of companies ( Acceptance of deposits) Rules 2014:

Deposit includes any receipt of any receipt of money by way of deposit or loan or in any other form, by a company, but does not include as an advance for the supply of goods or provision of services accounted for in any manner whatsoever provided that such advance is appropriated against supply of goods or provision of services within a period of three hundred and sixty five days from the date of acceptance of such advance.

As loan from the customers is not excluded from the definition of deposits, therefore it would be considered as the deposits.

Also no restriction or prohibition has been imposed on taking loan from the customers, companies allowed to take loan from outsiders subject to the conditions of Section 180(1)(c).

As per section 180(1)(c) of the companies Act 2013:

The Board of Directors of a company shall exercise the following powers only with the consent of the company by a special resolution, namely-

(c) to borrow money, where the money to be borrowed, together with the money already borrowed by the company will exceed aggregate of its paid-up share capital and free reserves and securities premium apart from temporary loans obtained from the company’s bankers in the ordinary course of business.

Hope this may be helpful!