https://www.taxtmi.com/article/detailed?id=9228 Auditor certification for Form DPT-3 is mandatory when filed as a return of deposits or combined return of deposits and exempted deposits, but not when filed only as a return of exempted deposits that do not amount to deposits under rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014. The draft certificate should reconcile deposit figures with books, confirm maintenance of liquid assets for repayment, verify outstanding loans and advances, and cite section 73 and relevant rules of the Companies (Acceptance of Deposits) Rules, 2014. en-us Mon, 01 Jun 2020 09:34:14 +0530 Mon, 01 Jun 2020 09:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9228 Auditor certification for Form DPT-3 is mandatory when filed as a return of deposits or combined return of deposits and exempted deposits, but not when filed only as a return of exempted deposits that do not amount to deposits under rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014. The draft certificate should reconcile deposit figures with books, confirm maintenance of liquid assets for repayment, verify outstanding loans and advances, and cite section 73 and relevant rules of the Companies (Acceptance of Deposits) Rules, 2014. Articles Corporate Laws / IBC / SEBI Mon, 01 Jun 2020 09:34:14 +0530 https://www.taxtmi.com/article/detailed?id=9228