The Ministry of Corporate Affairs (MCA) on August 29, 2022 has issued Companies (Acceptance of Deposits) Amendment Rules, 2022 to further amend the Companies (Acceptance and Deposits) Rules, 2014. This has come into force on August 29, 2022.
The following has been amended namely: -
• Rule 16 which states “Return of deposits to be filed with the Registrar” has been amended to say that the auditor of the company has to submit a declaration in form DPT-3 while filing a return.
• Forms DPT-3 and DPT-4 has been amended.
Please refer to the notification for the amended forms.