1) Kindly note that DPT3 is return of deposit & should be filed for
f.y. 13-14 by taking the definition of deposit & provisions as per Co
Act, 1956 as it is relating to f.y. 13-14.
2) As there is no requirement of filling DPT3 under Old Act to MCA, no
DPT3 will be filled to MCA.
3) Kindly also refer to the language used in General Circular 08/2014
relating to applicability of Companies Act, 2013 for provisions
relating to financial statements (and documents required to be
attached thereto),auditors report and Board report, which is
reproduced below:
"Although the position in this behalf is quite clear, to make things
absolutely clear it is hereby notified that the financial statements
(and documents required to be attached thereto), auditors report and
Board report in respect of financial years that commenced earlier than
1st
April, 2014 shall be governed by the relevant provisions/ Schedules/
rules of the Companies Act, 1956 and that in respect of financial
years commencing on or after 1 April, 2014, the provisions of the new
Act shall apply".Hence Boards Report, Auditors Report etc for the FY
2013-14, which will be made in year 2014-15, shall be made as per Co
Act 1956
"
.
In similar line, "Return of Deposits" for the FY 2013-14 is to be
filed as per Companies Act, 1956.
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