MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 22th January, 2019
G.S.R. 42(E).—In exercise of the powers conferred by clause (31) of section 2 and section 73 read
with sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central
Government, in consultation with the Reserve Bank of India, hereby makes the following rules further to
amend the Companies (Acceptance of Deposits) Rules, 2014, namely:-
1. (1) These rules may be called the Companies (Acceptance of Deposits) Amendment Rules, 2019.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Acceptance of Deposits) Rules, 2014 (hereinafter referred to as the said rules), 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.
3. In the said rules, 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.”.
4. In the said rules, 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.”.