MCA vide Notification No- G.S.R. 42(E) on Tuesday, 22nd January, 2019 has issued Companies (Acceptance of Deposits) Amendment Rules, 2019 to amend the Companies (Acceptance of Deposits) Rules, 2014 wherein;
- in rule 2, in sub-rule (1), in clause (c), in sub-clause(xviii), after the words “Infrastructure Investment Trusts,” the words “Real Estate Investment Trusts” shall be inserted.
- in rule 16, the following Explanation shall be inserted, namely:-
“Explanation.- It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company.”
- in rule 16(A), after sub-rule (2), the following sub-rule shall be inserted, namely:-
“(3) Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to the date of publication of this notification in the Official Gazette, as specified in
Form DPT-3 within ninety days from the date of said publication of this notification along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.”
- in the Annexure, Form DPT-3 shall be substituted.
The said Notification can be accessed through following link:MCANotf_GSR_42(E)_22012019_Accept of Deposits Amend Rules2019