Return of deposits: companies must file an audited deposit return form annually with the registrar, including auditor declaration. Companies governed by the Acceptance of Deposits Rules must file an annual return of deposits in Form DPT-3 with the Registrar by the prescribed deadline, submitting information as at the financial year-end; the return must be duly audited and accompanied by an auditor's declaration in Form DPT-3. The form is to be used for both returns of deposits and particulars of transactions not considered deposits, applicable to every company other than a Government company.