Companies must follow deposit limits, mandatory insurance or security, trustee oversight and detailed public disclosures. The Companies (Acceptance of Deposits) Rules, 2014 set exclusions and definitions of 'deposit', establish eligibility and quantitative limits for public companies to accept deposits, require specified tenors and caps on interest/brokerage, mandate detailed disclosure and filing of circulars (Form DPT-1), compulsory deposit insurance and/or security by charge, appointment and duties of trustees and execution of a deposit trust deed (Form DPT-2), maintenance of liquid assets and deposit registers, audited annual filing in Form DPT-3, penal interest for overdue unpaid deposits and fines for rule contraventions.