Companies deposit rules amended: auditor certificate on deposit defaults, rule 5 removed, 20% liquidity requirement introduced. The amendment requires a statutory auditor's certificate in Form DPT-1 confirming absence of default or that any default has been made good and five years have lapsed; omits rule 5; substitutes rule 13's proviso to maintain at least twenty per cent of maturing deposits as remaining deposited; omits clause (k) of rule 14(1); and replaces Forms DPT-1 and DPT-3 with revised disclosure and return formats including specified attachments and director declarations.