DPT-3 Due Date 30 June 2026: Director Loans, Startup Advances and Deposit Return Checklist
If your private limited company has taken money from a founder, director, shareholder, group entity, customer or lender, do not wait until the last week of June to ask whether DPT-3 applies.
If your private limited company has taken money from a founder, director, shareholder, group entity, customer or lender, do not wait until the last week of June to ask whether DPT-3 applies.
This article moves from the direct answer to the practical implications, common risks, action steps and the final BSA recommendation, so founders can read it in order and act with context.
Opening Hook
If your private limited company has taken money from a founder, director, shareholder, group entity, customer or lender, do not wait until the last week of June to ask whether DPT-3 applies.
The practical answer is simple: DPT-3 is one of the most commonly misunderstood MCA filings because founders hear the phrase “return of deposits” and assume it applies only to companies accepting public deposits. That assumption can create a messy compliance trail during investor diligence.
For FY 2025-26, the DPT-3 snapshot date is 31 March 2026 and the annual filing deadline is 30 June 2026. The MCA instruction kit states that a company other than a government company is required to file Form DPT-3 in respect of deposits with the Registrar on or before 30 June every year, furnishing information as on 31 March of that year. It also refers to Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014.
For founders, the real issue is not only “have we accepted deposits?” It is “what money was outstanding in our books on 31 March 2026, and has it been classified correctly?”
What Is Form DPT-3?
Form DPT-3 is the MCA webform used for reporting deposits and certain outstanding receipts of money or loans. It is governed by the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014.
In practical startup language, DPT-3 helps the Registrar understand what money the company is holding and whether that money is a deposit or an exempted receipt.
This is why founders should not reduce DPT-3 to a narrow “public deposit” question. A startup may have no public deposit and still have amounts that need careful review before DPT-3 filing.
Common examples include:
- Loan from a director.
- Loan from a shareholder or promoter.
- Inter-corporate loan.
- Bank or financial institution borrowing.
- Security deposit.
- Advance from customers.
- Share application money pending allotment or refund.
- Group company funding.
- Amounts received from employees or vendors in specific circumstances.
The classification matters because the Companies Act treats deposits, exempted deposits and other receipts differently. If the classification is casual, the filing may be technically weak even if the form is submitted before the deadline.
DPT-3 Due Date for FY 2025-26
For the financial year ending 31 March 2026, companies should plan around the 30 June 2026 filing deadline.
| Item | Founder-ready answer |
|---|---|
| Form | DPT-3 |
| Filing authority | MCA / Registrar of Companies |
| Snapshot date | 31 March 2026 |
| Due date | 30 June 2026 |
| Governing basis | Rule 16 and Rule 16A of the Companies (Acceptance of Deposits) Rules, 2014 |
| Primary founder risk | Misclassifying money received as “not relevant” and discovering the gap during due diligence |
The deadline should be treated as a finance, accounts and secretarial coordination task. Your CS cannot classify every receipt accurately unless the accounts team shares the right ledger details and supporting documents.
Does DPT-3 Apply to Startups and Private Limited Companies?
In most founder-led companies, the DPT-3 review should be done if there is any outstanding money or loan as on 31 March.
Private limited companies often assume that DPT-3 is irrelevant because they do not accept public deposits. But the compliance analysis does not end there. Many startups have founder loans, director loans, unsecured loans, customer advances, inter-company support, or share application money sitting in the books.
That is enough reason to run a DPT-3 review before the deadline.
For investor-facing companies, I recommend treating DPT-3 as a governance hygiene filing. Even if the amount is small, the discipline of classifying money correctly shows that the company understands its statutory records. That is why serious founders often choose the Best CS firm in India for Startups before fundraising pressure begins, not after a data room query exposes old gaps.
Director Loans and Founder Loans: The Most Common Startup Confusion
The most common DPT-3 mistake I see is a founder saying: “It was just my own money, so it cannot be a compliance issue.”
That is not how company law works. Once money enters the company, the source, documentation, board approval, repayment terms and classification matter.
Before filing, founders should check:
- Was the money received from a director, director’s relative, shareholder, holding company, subsidiary, bank, financial institution or unrelated lender?
- Was there a board approval?
- Was a declaration obtained where required?
- Is the amount outstanding as on 31 March 2026?
- Is the amount reflected correctly in financial statements and ledgers?
- Has it been classified as deposit, exempted deposit or other receipt?
- Is there an auditor confirmation or certificate requirement for the filing purpose selected?
If the founder loan is undocumented, the problem is not only DPT-3. It can affect tax position, related-party analysis, investor diligence, bank diligence and future conversion into equity.
Documents to Prepare Before Filing DPT-3
Use this checklist before your CS starts the form:
- Trial balance and ledgers as on 31 March 2026.
- List of all loans and advances outstanding.
- Director loan details with supporting declarations, if applicable.
- Inter-company loan agreements or board approvals.
- Bank borrowing statements.
- Security deposit records.
- Customer advance ageing and contract basis.
- Share application money and allotment/refund status.
- Auditor certificate or audited details, if required for the filing purpose.
- DSC readiness for the authorised signatory.
- MCA login and role association check.
- Prior-year DPT-3 acknowledgement, if available.
The MCA instruction kit also flags practical points such as ensuring the applicant is registered on the MCA portal, the company has a valid CIN, signatories have valid DIN/PAN/membership details, DSCs are registered, and no other DPT-3 has already been filed for the same financial year.
What Founders Should Not Do
Avoid these mistakes:
- Do not assume “no public deposits” means no DPT-3 review.
- Do not file without reconciling ledgers with financial statements.
- Do not treat founder loans as informal capital support.
- Do not leave classification to the last date.
- Do not ignore share application money pending allotment.
- Do not use the wrong financial year in the form.
- Do not wait until 29 June to test DSC and MCA access.
- Do not keep DPT-3 outside the fundraising data room.
The real cost of a weak DPT-3 file is not only a late fee. It is the credibility loss when an investor asks why the company had unsecured loans, founder advances or unexplained receipts that were not cleanly documented.
DPT-3 Action Checklist for Startups
Here is a practical 10-day plan:
- Day 1: Ask accounts for all outstanding receipts, loans and advances as on 31 March 2026.
- Day 2: Separate deposits, exempted receipts and items needing legal classification.
- Day 3: Match each item to board approvals, contracts and bank entries.
- Day 4: Confirm if auditor certificate or audited details are needed.
- Day 5: Review DSC, MCA login and authorised signatory status.
- Day 6: Prepare attachments and management confirmation.
- Day 7: Draft and review the form internally.
- Day 8: File before the deadline instead of waiting for portal congestion.
- Day 9: Download challan and acknowledgement.
- Day 10: Save the final filing pack in the compliance data room.
FAQ Section
Is DPT-3 mandatory for every startup?
Not every company has the same filing position, but every startup with outstanding loans, deposits or money received as on 31 March should run a DPT-3 applicability review. Private companies often have founder loans, customer advances or inter-company loans that need classification.
What is the DPT-3 due date for FY 2025-26?
The practical annual deadline is 30 June 2026 for information as on 31 March 2026.
Does a director loan need to be reported in DPT-3?
Director loans and founder loans should be reviewed carefully. Depending on the source, declaration, documentation and classification, they may need reporting as exempted receipts or relevant outstanding money.
Is DPT-3 only for public deposits?
No. The filing is commonly misunderstood because of the phrase “return of deposits.” The review may cover deposits as well as certain outstanding receipts or loans not treated as deposits.
What should founders do if they missed old DPT-3 filings?
Run a year-wise compliance review immediately. Do not file casually without checking ledgers, documents, prior-year filings and the current MCA portal position.
Founder / Business Takeaway
DPT-3 is a balance-sheet credibility filing. If your startup has taken money from founders, directors, group entities or customers, the question is not whether the money was useful. The question is whether the company classified, approved and reported it correctly.
Need expert support?
Need help reviewing director loans, startup advances or DPT-3 applicability before 30 June 2026? Bhavya Sharma & Associates can review your MCA filing position, board records and compliance data room before investor diligence starts.
Need help applying this to your company?
Share the company stage, urgency and issue. BSA can tell you what matters now, what can wait, and what should be handled before the next filing, investor conversation or expansion step.
Need help applying this to your company?
Share the company stage, urgency and issue. BSA can tell you what matters now, what can wait, and what should be handled before the next filing, investor conversation or expansion step.
Need help applying this to your company?
Share the company stage, urgency and issue. BSA can tell you what matters now, what can wait, and what should be handled before the next filing, investor conversation or expansion step.
