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<h1>Return of deposits: companies must file an audited deposit return form annually with the registrar, including auditor declaration.</h1> 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.