(1) The accompanying “Certificate by the Statutory Auditor” is based on the verification of the books &

records from 01st April, 2014 to 31st March, 2019 of M/s. ……………………………..Private Limited having
CIN (“The Company”), incorporated on ………………………, having its Registered Office At
…………………………………………. in respect of filing of Onetime Return of Deposit with the Registrar of
Companies, Karnataka.
(2) This certificate is issued pursuant to the requirements of clause (31) of section 2 and section 73 of
Companies Act, 2013 read with Rule 2(1) (c ) and 16A of Companies (Acceptance of Deposits) Rules,
2014 along with Companies (Acceptance of Deposits) Amendment Rules, 2019.
Managements’ Responsibility
(3) The preparation of the Form DPT-3 for reporting of onetime Return of Deposit for disclosure of details
of outstanding money or loan received by a company but not considered as deposits in terms of rule
2(1)(c) of the Companies(Acceptance of Deposits) Rules, 2014 along with Companies (Acceptance of
Deposits) Amendment Rules, 2019 is the responsibility of the Board of Directors of the Company. This
responsibility includes the design, implementation and maintenance of internal control relevant to the
preparation and presentation of the Form DPT-3 and related documents applying an appropriate basis for
preparation; and making estimates that are reasonable in the circumstances.
(4) The Board of Directors are also responsible for ensuring that the Company complies with the
requirements of the Companies Act, 2013 read with respective rules and provides all relevant
information as required therein.
Chartered Accountants’ Responsibility
(5) Pursuant to clause (31) of section 2 and section 73 of Companies Act, 2013 read with Rule 2(1) (c )
and Rule 16A of Companies (Acceptance of Deposits) Rules, 2014 and Companies (Acceptance of
Deposits) Amendment Rules, 2019 the auditors have to issue a certificate with respect to the filing of
onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in
terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to 31st March, 2019. Based on the
Companies (Acceptance of Deposits) Amendment Rules, 2019 notified on 22ndJanuary, 2019 statutory
auditors have to issue a certificate for Onetime Return in form DPT-3 for disclosure of details of
outstanding money or loan received by a company but not considered as deposits in terms of rule 2(1)(c)
of the Companies(Acceptance of Deposits) Rules, 2014.
(6) In view of the above regulations, the Board of Directors of the Company have approached us, and it is
our responsibility to issue auditors’ certificate to file one time return by the Company with the Registrar of
Companies, Karnataka.
(7) We conducted our examination of books of account provided to us in accordance with the Guidance
Note on Reports or Certificates for Special Purposes issued by the Institute of Chartered Accountants of
India (“ICAI”) as well as other applicable pronouncements of the ICAI. The Guidance Note also requires
that we comply with the ethical requirements of the Code of Ethics issued by the Institute of Chartered
Accountants of India.
Opinion
(8) Based on our verification of audited books of account period from 01st April, 2014 to 31st March, 2015,
01st April, 2015 to 31st March, 2016, 01st April, 2016 to 31stMarch, 2017 and 01st April, 2017 to 31st March,
2018 and from 01st April, 2018 to 31stMarch, 2019 we certify the following that;
a) The Company has outstanding loan from shareholders Rs.__________________.
b) The Company has received advance towards supply of goods amounting to Rs.____________.
c) The Company has outstanding loan from directors or relative of directors amounting to Rs.
___________.
d) The Company has outstanding loan from any banking institution Rs. _______________.
Restrictions on Use
(9) This certificate has been issued to the Board of Directors of the Company at their specific request for
filing of Onetime return of outstanding receipt of money or loan by a company but not considered as
deposits with the Registrar of Companiesand should not be used by any other person or for any other
purpose. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose
or to any other person to whom this certificate is shown or into whose hands it may come without our prior
consent in writing.

For ……………………
Chartered Accountants
FRN …………………
Place: Bangalore ………………………
Date: Partner
M.No………..