The following transactions are not considered as deposits and reporting of these transactions if any made by company, is required to be reported in Form DPT-3 as “Particulars of transactions not considered as deposits”:

  • any amount or advance received or guaranteed by the Central government, state government, local authority or statutory authority or sectoral regulator
  • Any amount received foreign governments, foreign banks, multilateral financial institutions, foreign export credit agencies, collaborators, foreign bodies corporate, foreign citizens or foreign authorities or persons’ resident outside India.
  • Loan, facility or financial assistance from any banking company, Public Financial Institutions, Insurance Companies.
  • Any amount received against issue of commercial paper or any other instruments
  • Amount received and held towards subscription to any securities
  • Any amount received from a director or a relative of the director of the company who held positions at the time of lending.
  • Any amount raised by the issue of bonds or debentures secured by a first charge on any assets excluding intangible assets of the company or bonds or debentures compulsorily convertible into shares of the company,
  • Any amount raised by issue of non-convertible debenture not constituting a charge on the assets of the company
  • Any amount received by the company from an employee, not exceeding his annual salary under the employee contract and any non-interest-bearing amount received and held in trust.
  • Any amount received in the course of, or for the purposes of, the business of the company as an advance
    • for the supply of goods or provision of services as a security deposit for the performance of the contract or
    • for consideration of an immovable property or
    • for long term projects for supply of capital goods
    • For consideration for providing future services in the form of a warranty or maintenance contract if the period for providing such services does not exceed the period as per common business practice or five years, whichever is less
    • for subscription towards publication to be adjusted against receipt of such publication.
  • Any amount by way of unsecured loan in execution of stipulation of any lending financial institution or a bank by promoters or by their relatives or both.
  • Amount accepted by Nidhi Companies as per Sec. 406.