Applicability of Companies for DPT-3
The DPT-3 (Return of Deposits) is applicable to all private limited companies, which also includes one person companies (OPC) which have been incorporated on or before 31st March 2019.
Cut off Date for Financials for DPT-3 Filing
For the purpose of filing the return of deposits in form DPT-3, the financial statements must be prepared up to 31st March 2019. In other words, the cut-off date for the return filing is 31st March 2019.