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<h1>Repayment of company deposits accepted before commencement requires filing within three months and repayment within three years, with strict penalties.</h1> A company with deposits accepted before commencement must file within three months a statement of outstanding deposits, unpaid sums and interest and repayment arrangements, and must repay those deposits within three years from commencement or by the expiry of the deposit term, whichever is earlier; renewals must follow Chapter V. The Tribunal may grant reasonable additional time after assessing the company's financial condition. Failure to repay within statutory or Tribunal-extended time exposes the company to a fine of one crore to ten crore rupees and defaulting officers to imprisonment up to seven years or a fine of twenty-five lakh to two crore rupees, or both.