TaxTMI 
TaxTMI 
Companies (Acceptance of Deposits) Amendment Rules, 2019
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....dment Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Acceptance of Deposits) Rules, 2014 (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (c), in sub-clause(xviii), after the words "Infrastructure Investment Trusts," the words "Real Estate Investment Trusts" shall be inserted. 3. In the said rules, in rule 16, the following Explanation shall be inserted, namely:- "Explanation.- It is hereby clarified that Form DPT-3 shall be used for filing return of deposit or particulars of transaction not considered as deposit or both by every company other than Government company.". 4. In the said rules, i....
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.... Deposits) Rules, 2014 or both • Return of deposit 1. (a) *Corporate Identity Number (CIN) (b) Global Location Number (GLN) 2. (a) Name of the company (b) Registered office address Pre fill (c) *email id 3. Purpose of the Form о Return of Deposit о Particulars of transactions by a company not considered as deposit as per rule 2 (1) (c) of the Companies (Acceptance of Deposit) Rules, 2014 Return of Deposit and Particulars of transactions by a company not considered as deposit 4. Whether the company is o Public company o Private company 5. *Whether the company is a government company o Yes o No 6. Objects of the company 7. (a) Date of issue of advertisement or circular ....
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....of liquid assets Particulars (a) Amount in current or other deposits account, free from charge or lien, with any scheduled bank (b) Unencumbered securities of Central/State Government Face value Market Value (c) Unencumbered trust securities Face value Market value 13. Particulars of charge (a) Date of entering into trust deed (b) Name of the trustee (c) Short particulars of the property on which charge is created for securing depositors (d) Value of the property Amount 14. Total amounts of outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014 as specified in rule 16(A)(3) 15.....
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.... or A corresponding new bank as defined in clause( d ) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (40 of 1980); or From a cooperative bank as defined in clause (b-ii) of section 2 of the Reserve Bank of India Act, 1934 (2 of 1934). (d) Any amount received as loan or financial assistance from - (i) (ii) (iii) (iv) Public Financial Institutions notified by the Central Government; or Any regional financial institutions; or Insurance companies; or Scheduled Banks as defined in the Reserve Bank of India Act, 1934 (2 of 1934). (e) Any amount received against issue of commercial paper or any other instruments issued in accordance with the guidelin....
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....mount received and held in trust. (m) Any amount received in course of, or for the purposes of the business of the company- (i) (ii) (iii) 33 (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) As an advance for supply of goods or provision of services accounted for in any manner whatsoever provided that such advance is appropriated against supply of goods or provision of services within a period of three hundred and sixty five days from the date of acceptance of such advance. As advance accounted for in any manner whatsoever, received in connection with consideration for immovable property under an agreement or arrangement, provided that such advance is adjusted against suc....
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....ith regulations framed by the Securities and Exchange Board of India. Any amount of twenty five lakh rupees or more received by a start up company, by way of convertible note (convertible into equity shares or repayable within a period not exceeding five years from the date of issue) in a single tranche, from a person. (xiii) Any amount received by a company from - (A) Alternate Investment Funds; (B) Domestic venture Capital Funds; (C) Infrastructure Investments Trusts; (D) Real Estate Investment Trusts; (E) Mutual Funds registered with the Securities and Exchange Board of India. Attachments 1. Auditor's certificate; List of attachments Attach Attach 2. Copy of trust deed; (b) Copy....