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MCA vide its notification dated 29th August, 2022, made amendments to the Companies (Acceptance of Deposits) Rules, 2014. These rules may be called as Companies (Acceptance of Deposits) Amendment, Rules, 2022. These rules shall come into force on the date of their publication in the Official Gazette.
Sr. No.
Part/Chapter/Section /Sub-section(s) in the Companies Rules, 2014 Modifications
Part/Chapter/Section /Sub-section(s) in the Companies Rules, 2014 Modifications
Analysis
1.
Rule 16 has been substituted of Companies (Acceptance of Deposits) Rules, 2014
In rule 16, after the words “auditor of the company”, the words, letters and figure “and declaration to that effect shall be submitted by the auditor in Form DPT-3” shall be inserted;In the Annexure, for Form DPT-3 and Form DPT-4, the following shall be substituted.
Every company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, a return in Form DPT-3 along with the fee and furnish the information contained therein as on the 31st day of March of that year duly audited by the auditor of the company and declaration to that effect shall be submitted by the auditor in Form DPT-3. Form DPT-3 and Form DPT-4 has been substituted which is provided in the form of Annexure of this Notification on the MCA Website.