As per, Companies (Acceptance of Deposits) Amendment Rules, 2019 on 22nd January 2019 to further amend the Companies (Acceptance of Deposits) Rules, 2014:

Following transactions are enlisted in Rule 2(1)(c) which required one time Reporting in DPT-3

Rule 2(1)(c) defines the term ‘deposit’ in an exclusive manner and enlists 19 transactions which are not treated as deposits. Below is the list of the items that are excluded from the term ‘deposit’ subject to the conditions/ exceptions mentioned thereunder-

a. Amount received from central government, state government etc;

b. Amount received from foreign governments/ banks etc;

c. Amount received as loan from banks, banking companies etc;

d. Amount received as loan from Private Finance institutions (PFIs), any regional Financial Institutions or insurance companies or scheduled banks;

e. Amount raised through issuance of commercial paper;

f. Inter- corporate deposits;

g. Amount received as subscription money for securities pending allotment;

h. Amount received from directors/ relative of directors in case of a private company;

i. Amount raised by issue of secured bonds/ debentures;

j. Amount raised through issuance of unsecured listed NCDs;

k. Non-interest bearing security deposit received from employees;

l. Non-interest bearing amount held in trust;

m. Advance from customers;

n. Amount brought by the promoters;

o. Any amount accepted by a Nidhi;

p. Any amount received by way of subscription in respect of a chit;

q. Any amount received by the company under any collective investment scheme;

r. Amount received by start- up company by way of convertible note;

s. Amount received from Alternate Investment Funds (AIFs), venture capital funds (VCFs) real estate investment trusts (REITs) etc.


Here in our case, A company conducted an activity, the merchandise cost for the same was reimbursed by the Ministry of Tourism, Government of India.

As per the Companies Act, 2013 any amount received from the Central or State Government or Statutory authority is an exempted deposit and DPT-3 has to be filed Right ?

1Applicable on All companies (whether Private or Public or OPC etc.) except Government Companies are required to file form DPT-3.

Kindly share your views for the same on above cited Query for filing of DPT-3