The Ministry of Corporate Affairs has issued Companies (Acceptance of Deposits) Second Amendment Rules, 2019 which shall come into force from 30 April 2019 wherein Rule16A related to Disclosure in financial statements amendment have been made:-
- Before Amendment of the Rules:
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 1of rule 2 from the 1 April 2014, to the date of Publication of this notification in the official Gazette specified in form DPT-3 within ninety days from the date of Publication of this notification along with fee as provided in the Companies (Registration Offices and Fees) Rules 2014.
- After Amendment of the Rules:
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 1of rule 2 from the 1st April 2014, to the date of Publication of this notification in the official Gazette specified in form DPT-3 within ninety days from 31st March, 2019 along with fee as provided in the Companies (Registration Offices and Fees) Rules 2014.
NOTE: Form DPT-3 is a One Time Return and the form is to be filed on or before 29th June, 2019.
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