A private limited company have only following liabilities in its balance sheet -

1. Normal Trade Payable (Payable to suppliers of Goods)
2. Liability towards Directors for expenses incurred by them on behalf of the company.
3. Liability towards Employees for expenses incurred by them on behalf of the company

Query
1. Now my question is whether they are deposit at all. Here I am not asking about exemption under rule 2(1). I want to understand whether they are covered by the generic meaning of deposit given in section 2(31)?
In other words, can we say they aren't deposited in first place u/s 2(31) and hence company holds no deposits (neither prohibited nor regulated nor exempted) and hence company need not file its DPT-3 or may file a NIL DPT-3?

2. And if they are within the definition of deposits, they are exempted under which clause of Rule 2(1)?