1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment to Companies (Acceptance of Deposits) Rules, 2019: Includes REITs and mandates Form DPT-3 filing for non-deposit transactions.</h1> The Companies (Acceptance of Deposits) Amendment Rules, 2019, issued by the Ministry of Corporate Affairs, amends the Companies (Acceptance of Deposits) Rules, 2014. Effective from its publication date, the amendment includes the insertion of 'Real Estate Investment Trusts' in rule 2, sub-rule (1), clause (c), sub-clause (xviii). It clarifies that Form DPT-3 is to be used by non-government companies for filing returns on deposits or transactions not considered as deposits. Additionally, a one-time return of outstanding receipts not considered deposits from April 1, 2014, to the notification date must be filed within ninety days using Form DPT-3.