MCA Form Guide
DPT-4 — Statement of Deposits Not Repaid
Quick answer: One-time statement filed by companies that had accepted deposits before commencement of the Companies Act 2013 and were unable to repay them by the due date. Legacy/transitional form — filed within 3 months of the Companies Act 2013 commencement. Historically, non-filing treated as acceptance of deposits without authority — penalty under Section 73.
Quick answer
This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. Companies that accepted deposits before April 1, 2014 and had outstanding deposits that could not be repaid. This was a transitional compliance form. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Companies that accepted deposits before April 1, 2014 and had outstanding deposits that could not be repaid. This was a transitional compliance form.
When to file
Legacy/transitional form — filed within 3 months of the Companies Act 2013 commencement.
Penalty note
Historically, non-filing treated as acceptance of deposits without authority — penalty under Section 73.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
How to file
- 1
Confirm whether DPT-4 is the correct filing for the event you are handling and that it matches the compliance filing trigger.
- 2
Collect the supporting records that match DPT-4: The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
One-time statement filed by companies that had accepted deposits before commencement of the Companies Act 2013 and were unable to repay them by the due date. This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files DPT-4?
Companies that accepted deposits before April 1, 2014 and had outstanding deposits that could not be repaid. This was a transitional compliance form.
What is the deadline for DPT-4?
Legacy/transitional form — filed within 3 months of the Companies Act 2013 commencement.
What happens if DPT-4 is filed late?
Historically, non-filing treated as acceptance of deposits without authority — penalty under Section 73.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is DPT-4 a one-time or recurring filing?
This is a one-time filing tied to a specific corporate event. Once the event has occurred and the form is filed, it does not need to be refiled each year.
Which law or rule requires DPT-4?
Section 74(1), Companies Act 2013 (transitional provision)
Why this one matters
Use this guide as a starting point, then map the filing to the exact company event so you do not file the wrong form.
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