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    <description>NDH-3 is a half yearly return to be filed within thirty days from the end of the half year by a Nidhi company to the Registrar of Companies; it requires corporate details, branch particulars, membership movements, categorized deposit and loan schedules with opening/received/repaid/closing balances, litigation particulars, a financial summary including net owned funds and unencumbered deposits, specified attachments (member lists with PAN and addresses, deposit particulars, advertisement and Registrar intimation), and mandatory certification and digital signatures by company officers and a practicing professional who accepts statutory liability for the certification.</description>
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