## Return of Deposits (Form DPT-3)
- Every company (other than government company) which has accepted deposits or has outstanding loan/money receipts must file an audited Return of Deposits in Form DPT-3 with the Registrar.
- Due date: on or before 30th June of every year.
- Information to be furnished: position as on 31st March of that year (Audited figures).
## Alteration in terms of deposit
- A company cannot alter any terms or conditions of the deposit, deposit trust deed or security after circular/advertisement has been issued and deposits accepted, to the detriment of the depositor.
## Disclosure by Public Company
- A public company must disclose in its financial statement money received from a director by way of loan, specifying that the money is not given out of borrowed funds (must come from owned funds, with declaration).
## Penal Interest on Delayed Repayment
- Where a company fails to repay the deposit or interest on the due date, it shall pay penal interest @ 18% p.a. on the overdue amount for the period of default (in addition to the contracted rate).
## Punishment for Contravention (Section 76A read with Sections 73 and 76)
- Company: Fine not less than ₹1 crore (or twice the amount of deposit accepted, whichever is lower), extending up to ₹10 crore.
- Officer in default: Imprisonment up to 7 years AND fine of ₹25 lakh to ₹2 crore.
- If the officer's act was wilful with intent to deceive, Section 447 (fraud) also applies.