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Circulars
All › Companies Law › Companies Law - 1982
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Letter : No. 4/17/81, - 17-02-1982 Companies Law
Scope and provision of Companies (Acceptance of Deposits) Rules, 1975
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Interest ceiling on deposits: compound or cumulative interest permitted if the offered rate at acceptance complies with the ceiling.
The Rules impose a ceiling on the rate of interest that a company may offer when accepting or renewing deposits; that ceiling applies at the point of acceptance. The Rules do not specify simple or compound interest, and the term "interest" is generic. Payment of compound interest or under a cumulative time deposit scheme does not contravene the ceiling provided the rate offered at acceptance does not exceed the prescribed limit.
Letter : No. 3/1/80‑CL‑X, - 03-02-1982 Companies Law
Public Deposits - Acceptance of ‑ Scope and provision of Companies (Acceptance of Deposits) Rules, 1975 explained
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Free reserve: surplus carried forward in profit and loss may qualify as free reserve if appropriated out of profits.
The amount shown as "surplus" in the profit and loss account under the heading "Reserve and Surplus" may be treated as part of free reserve under the Companies (Acceptance of Deposits) Rules, 1975 provided it arises by appropriation out of the profits of the company; amounts not so appropriated do not qualify.

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