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October 7, 2026 · Guides

DPT-3 for a Nidhi Company

DPT3 for Nidhi company filings cause more confusion than almost any other form we handle. A Nidhi takes deposits from members, so it feels natural that it must report them, yet its member deposits sit outside the usual public deposit rules. This post sorts out what DPT-3 is, when it is due and how to handle the grey area.

In this guide

What DPT-3 is

DPT-3 is the return of deposits filed with the Registrar by companies that accept deposits or hold money that counts as an exempted deposit. For most companies it is an annual filing, due by 30 June each year. It is also where companies report outstanding amounts that are not treated as deposits but still need to be disclosed.

The Nidhi position

Deposits that a Nidhi takes from its members are exempt from Chapter V of the Companies Act, 2013, which deals with public deposits. That is the reason the question arises at all. Commentators say DPT-3 still has to be filed to report the exempted amounts, but we would not treat that as a blanket rule. Confirm applicability with your CA for your facts and year.

Whatever the answer, the Nidhi deposit rules under the Nidhi Rules still apply in full. Our post on Nidhi deposit rules and the 1:20 ratio sets those out.

Due date

ReturnUsual due date
DPT-3 (annual)30 June each year

Check the current date on the MCA portal before you plan, as the form and timelines are updated from time to time.

Numbers you will need

Gather these from the books as at 31 March:

  • Total member deposits outstanding, split by fixed and recurring deposits.
  • Any other money received that falls in the exempted list.
  • Auditor details and the audited figures, so the return agrees with the balance sheet.
  • Your net owned funds figure, which also feeds the 1:20 ratio.

If the deposit register and the ledger disagree, fix that before filing. A mismatch here is easy for the ROC to spot.

One practical habit helps: reconcile the deposit register with the general ledger at every half-year end, when you prepare NDH-3 anyway. By the time June arrives, the DPT-3 figures are already settled and the only job left is filing.

What a late filing risks

Late DPT-3 filings carry additional fees and penalties under the Companies Act, and the amount grows with the delay. We do not quote a figure here because the fee schedule changes. If you have missed a year, file now rather than wait, and read our post on ROC notices and penalties for Nidhi companies to see how notices usually play out.

Where DPT-3 sits in your year

DPT-3 comes after the March close and before the September cluster of AGM, AOC-4 and director KYC. Most Nidhis file it alongside the half-yearly NDH-3 return, since the same deposit figures feed both. The full calendar is in our annual compliance checklist. For the overall journey see the pillar guide to Nidhi company registration, and for filing support see our Nidhi registration and compliance service.

Need help with your Nidhi company? See our Nidhi company registration service, call +91 93117 95484, or write to mail@taxhint.in.

FAQs

Does a Nidhi company have to file DPT-3?

Commentators say yes, to report exempted amounts, even though member deposits are exempt from Chapter V. Confirm applicability with your CA for your own facts.

When is DPT-3 due?

By 30 June each year. Always verify the current date on the MCA portal.

Are Nidhi member deposits treated as public deposits?

Deposits from members are exempt from Chapter V, but the Nidhi Rules govern them separately. Those rules cover tenures, the 1:20 ratio, withdrawal terms and the savings account cap.

Can DPT-3 be filed late?

Yes, with additional fees and possible penalties that grow with the delay. It is better to file as soon as you notice the miss.

More in this Nidhi series