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<h1>New Amendment to Companies Deposit Rules Requires Auditor's Certificate, Omits Rule 5, Introduces Updated Form DPT-I.</h1> The Companies (Acceptance of Deposits) Amendment Rules, 2018, effective from 15 August 2018, introduce changes to the Companies (Acceptance of Deposits) Rules, 2014. A key amendment requires a statutory auditor's certificate in Form DPT-I, confirming no default in deposit repayments or interest payments. If a default occurred, the certificate must confirm rectification and a lapse of five years since correction. Rule 5 is omitted, and Rule 13 mandates maintaining at least 20% of maturing deposits during the financial year. Clause (k) in Rule 14 is omitted, and a new Form DPT-I is introduced.