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DPT-4, Auditors Certificate for GNL-2, required to be filed if a Company as Deposits !

utstandin" on #$-%#-2%$4
All te companies &o a'e accepted deposits as per ne& companies act 2%$# is required to file a statement
in DPT-4 latest by #%-%(-2%$4)
*equirements to be complied &it before #%
+une 2%$4,-

-a. /ection 04 of te Companies Act 2%$# 1 *ule 2% of te companies -Acceptance of Deposit. rules 2%$4,-
If any deposit or any interest remains unpaid on commencement of this act,
every company shall file with *!C a statement in DPT-4 of all deposits accepted & sums remainin"
unpaid and company shall repay the dues atleast by 31/03/2015.

Loan is co'ered under definition of deposits under Companies Act 2%$# read &it Company rules 2%$4,-
a! 2f loan recei'ed from directors, it will not be termed as deposits, but there is a condition that director will "ive
a underta#in" that he has contributed the said amount from o&n funds and not from borrowed funds.

b! If loan has been received from any other company, -Pri'ate or will not be termed as deposits.

-c. If loans has been raised from sareolders or directors relati'e the same will be treated as deposits. /o don3t
ta4e loans from relati'es or sareolders)

d! If loan has been ta#en from any oter person, the same will be termed as deposits for the purpose of
companies act 2013.

e! If any amount has been brou"ht in by the promoters
$ %y way of unsecured loan
$ %y way of stipulation bein" imposed by lendin" institutions &
$ &oan is provided by promoters themselves or by their relatives,
$ '(emption is available till the time loans of lenders are not bein" repaid.

f! )he said law has been framed so that the amount of lenders or ban#s can be safe"uarded, because it may happen
that some companies may face finance problems and in such a case promoters should be allowed to contribute the
money towards the company.

5ile *!C 5ilin"s in te abo'e sequence,-
-a. Prepare a attacment in DPT-4 -!n te letter ead of te company.)
*lease be noted that the letter head should contain the +I, no of the company.
Do&nload DPT-4 in &ord format
DPT-4 *equired to be filed for deposits
-b. Prepare a Auditors Certificate -!n letter ead of Auditor.
-ownload the auditors certificate in word format from the followin" lin#.
Auditors Certificate for acceptance of deposits to be prepared on letter ead of te Cartered Accountant)
-ownload the auditors certificate in *-. format from the followin" lin#.
Auditors Certificate for acceptance of deposits to be prepared on letter ead of te Cartered Accountant)
-c. Prepare a Anne6ure $ &ic contains details about te deposits) Te format is not prescribed but still &e
a'e tried to prepare some "ood format for te same)
-ownload /nne(ure 1 format for /uditor0s +ertificate in '(cel.
Anne6ure $ for Auditors Certificate describin" te deposits paid, raised and closed durin" te year
-ownload /nne(ure 1 format for /uditor0s +ertificate in 1ord.
Anneu6re $ for Auditor3s Certificate required for GNL-2

*enalties for non compliance are very severe23
4n the company23 5inimum 1 +rore,
5a(imum 10 +rores
4n every officer who is in
default23 5inimum 25 &a#hs,
5a(imum of 2 +rores
with or without imprisonment of upto 6