On 22nd January, 2019, Ministry of Corporate Affairs came up with an other compliance requirement for every company other than Government Companies to file one time return of outstanding receipt of money or loan by a Company but not considered as deposit from 01.04.2014 to the date of this notification.
The details should be filed in Form DPT-3 within 90 days from the date of this Notification along with the Government fees as prescribed. The data should be as on the end of the Financial Year.
These rules makes every Company to submit details of every receipt of money which is received either for the purpose of working Capital or as a part of Capital or for any other purposes.
Read the detailed Notification please go to the below link: