The Companies (Acceptance of Deposits) Rules, 2014

Rule 16A Disclosures in the financial statement

Chapter: III · Reserves, Registers and Repayment

1(1) Every company, other than a private company, shall disclose in its financial statement, by way of notes, about the money received from the director.

1(2) Every private company shall disclose in its financial statement, by way of notes, about the money received from the directors, or relatives of directors.

12(3) Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to 331st March, 2019, as specified in Form DPT-3 within 4ninety days from 31st March, 2019 along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.

1. Rule 16A ins. by G.S.R. 639(E), dated 29th June, 2016 (Companies (Acceptance of Deposits) Amendment Rules, 2016), w.e.f. 29th June, 2016.

2. Sub-rule (3) ins. by G.S.R. 42(E), dated 22nd January, 2019 (Companies (Acceptance of Deposits) Amendment Rules, 2019), w.e.f. 22nd January, 2019.

3. "31st March, 2019" subs. by G.S.R. 341(E), dated 30th April, 2019 (Companies (Acceptance of Deposits) Second Amendment Rules, 2019), w.e.f. 30th April, 2019, for the earlier reference to the date of publication of that notification in the Official Gazette.

4. "ninety days from 31st March, 2019" subs. by the same G.S.R. 341(E), dated 30th April, 2019, w.e.f. 30th April, 2019, for the earlier "ninety days from the date of said publication of this notification".

[16A. Disclosures in the financial statement.-

(1) Every company, other than a private company, shall disclose in its financial statement, by way of notes, about the money received from the director.

(2) Every private company shall disclose in its financial statement, by way of notes, about the money received from the directors, or relatives of directors.

[(3) Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to [31st March, 2019], as specified in Form DPT-3 within [ninety days from 31st March, 2019] along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.]]

1. Rule 16A ins. by G.S.R. 639(E), dated 29th June, 2016 (Companies (Acceptance of Deposits) Amendment Rules, 2016), w.e.f. 29th June, 2016.
2. Sub-rule (3) ins. by G.S.R. 42(E), dated 22nd January, 2019 (Companies (Acceptance of Deposits) Amendment Rules, 2019), w.e.f. 22nd January, 2019.
3. "31st March, 2019" subs. by G.S.R. 341(E), dated 30th April, 2019 (Companies (Acceptance of Deposits) Second Amendment Rules, 2019), w.e.f. 30th April, 2019, for the earlier reference to the date of publication of that notification in the Official Gazette.
4. "ninety days from 31st March, 2019" subs. by the same G.S.R. 341(E), dated 30th April, 2019, w.e.f. 30th April, 2019, for the earlier "ninety days from the date of said publication of this notification".