All About Form DPT 4
What is Form DPT-4?
Any deposit which is accepted by a company before the commencement of the Companies Act, 2013, the amount of such deposit or any interest that remains unpaid as of the date of commencement of this Act then such company shall file a statement of such details in Form DPT-4 within 3 months.
- eForm DPT-4 is required to be filed pursuant to section 74 (1) of the Companies Act, 2013, and rule 20 of the Companies (Acceptance of Deposits) Rules, 2014.
According to Section 74(1) of the Companies Act, 2013 When any deposit is accepted by a company before the commencement of this Act, the amount of such deposit or part thereof or any interest due thereon remains unpaid on such commencement or becomes due at any time thereafter, the company has to file, within a period of 3 months from such
commencement or from the date on which such payments, are due, with the Registrar a statement of all the deposits accepted by the company and sums remaining unpaid on the such amount with the interest payable thereon along with the arrangements made for such repayment, notwithstanding anything contained in any other law for the time being in
force or under the terms and conditions subject to which the deposit was accepted or any scheme framed under any law and repay within one year from such commencement or from the date on which such payments are due, whichever is earlier.
According to Rule 20: Statement regarding deposits existing as on the date of commencement of the Act for the purposes of clause (a) of sub-section (1) of section 74, the statement has to be in Form DPT-4.
Due date of Form DPT 4
- The due date for filing a Statement regarding deposits existing on the commencement of the Act is 1st April.
The Companies (Registration of offices and Fees) Rules, 2014
- Fee for filing e-Forms or documents in case of the company has a share capital.
Nominal Share Capital | Fee applicable |
Less than 1,00,000 | Rupees 200 |
1,00,000 to 4,99,999 | Rupees 300 |
5,00,000 to 24,99,999 | Rupees 400 |
25,00,000 to 99,99,999 | Rupees 500 |
1,00,00,000 or more | Rupees 600 |
- A company without a share capital: Rs. 200 per document.
- Additional Fees Rules
Period of delays | All forms |
Up to 30 days | 2 times of normal fees |
More than 30 days and up to 60 days | 4 times the normal fees |
More than 60 days and up to 90 days | 6 times the normal fees |
More than 90 days and up to 180 days | 10 times the normal fees |
More than 180 days | 12 times the normal fees |