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The Companies (Acceptance of Deposits) Rules, 2014 contains definition of both deposit and depositor. While deposit covers many categories of persons, the depositor on the other hand is defined as the member of the company who has made a deposit with the company in accordance with the provisions of sub-section (2) of section 73 of the Act. So while filing Form DPT-4, whom should we cover i e. only members of the company or all the categories as covered in deposits?


Posted By: Krishna kumar gaggar 8 year(s) ago

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Expert    Ankit Singhi

DPT 4 is to be filed based on amounts which are treated as deposit under the Companies Act 1956 and are outstanding on the commencement of the new Act

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