One-time DPT return filing required for receipts not treated as deposits; additional fee deferred until after portal deployment. Companies other than government companies must file a one-time DPT return reporting outstanding receipts or loans not treated as deposits from 1 April 2014 to the date of notification publication within ninety days; deposit data must cover up to 31 March 2019. The additional fee under registration and fees rules will be levied only after thirty days from deployment of the DPT form on the MCA21 portal to avoid stakeholder inconvenience.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
One-time DPT return filing required for receipts not treated as deposits; additional fee deferred until after portal deployment.
Companies other than government companies must file a one-time DPT return reporting outstanding receipts or loans not treated as deposits from 1 April 2014 to the date of notification publication within ninety days; deposit data must cover up to 31 March 2019. The additional fee under registration and fees rules will be levied only after thirty days from deployment of the DPT form on the MCA21 portal to avoid stakeholder inconvenience.
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