Return of deposits: companies must disclose outstanding deposits, liquid assets, and loans not considered deposits annually. Form DPT-3 requires companies to report deposits and specified receipts not treated as deposits under the Companies (Acceptance of Deposits) Rules, including company identification, audited net worth and maximum deposit limit, detailed movements of secured and unsecured deposits, maturities, and liquid assets; tabulated disclosure of loans and receipts excluded from deposit treatment with ageing; particulars of trust deeds and charges; credit rating and prior filing references; and mandatory auditor certificate and authorised declarant signature with statutory penalties for false statements.