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Due date
30 June every year.
Due dates are frequently extended by notification or circular. Verify on the official portal before relying on them. Section references are to the Income-tax Act, 1961 (up to FY 2025-26); the Income-tax Act, 2025 re-numbers provisions from tax year 2026-27.
What is it?
Annual return of deposits or particulars of transactions not considered deposits.
Who must comply
Companies with deposits or outstanding loans exempt from deposits.
Penalty / consequence of delay
Penalty under the Companies Act.
How to comply
- Collect loan / deposit details
- File DPT-3
Tips to stay compliant
- Add the due date to your calendar a week early and keep documents ready.
- Reconcile books with portal data before filing; fix differences first.
- Keep acknowledgements, challans and working papers for at least the statutory retention period.
- Watch for CBDT / CBIC / MCA notifications: extensions and relaxations are common, but never assume one.
Need help?
GstMan can handle this compliance for you with reminders and filing. Contact us or message on WhatsApp.
Frequently asked questions
Do startups need to file DPT-3?
Companies with loans from directors or others often need to file it even if no deposits are accepted.