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Every Company other than Government Company, shall file a “onetime return” of outstanding receipt of money or loan by a Company which are not considered as Deposits till March 31, 2019.
Brief details of Amended Rules of Companies (Acceptance of Deposits) Amendment Rules, 2019
1) A one-time return which will give the details of the outstanding receipt of money or loan which have not been considered as deposits as per Rule 2(1)(c) of the Rules for the Financial Year 2018-19 i.e. from April 01, 2014 to March 31, 2019 . The reporting has to be done within 90 days of the end of financial year. The due date for filing this eform is June 29, 2019.
2) A periodic return (annual return) which will give the details of particulars of transactions which are not considered as deposits as per Rule 2(1)(c) of the Rules upto March 31, 2019 by 30th June of every year. Disclosure of all oustanding money or loan is required to be given along with details.
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1. Preparation of E-form DPT-3
2. Filing of e-form DPT-3
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