Why old loan from shareholders, relatives & other individuals be treated as deposits in DPT4?

 *Why old loan from shareholders, relatives &
other individuals be treated as deposits in DPT4? 

1) Deposit for the purpose of sec 74 shall be as per new co act & deposit
rules. Such definition states that loan from shareholders, relatives &
other individuals who are not directors at the time of giving loan, shall
be treated as deposits.

2) Again, the intention of inclusion of sec 74 to new co act is that all
deposits as per old act should be identified & reported to ROC by 30th June
& repay by 31st March, 2015.

3) Had the intention of the new companies Act were to use definition of
deposits as per Co Act, 1956 , it would have expressly stated so.

4) Also note that sec 74 states that deposit as on commencement of this Act
i.e. 1st April, 2014, it does not states deposits as on 31st March, 2014.
The definition of deposits as on 1.4.2014 should be used. How can we apply
definition of deposits as per Old Act on 1.4.2014?

5) Lastly, to avoid disputes & to avoid risk of crores of penalty, it is
better to recognize these as deposits, file in DPT 4 & return the loan by
31.3.2015 as per sec 74.