Yes, DPT-3 required for filing for both secured and unsecured Loan.

DPT 3 form filing fees depends on the paid-up capital.

No, there is no exemption as such. Only government Companies are not required to submit Form DPT 3.

Auditor’s Certificate has to be attached only if the E-Form DPT-3 is filed w.r.t radio button 2 & 4 i.e. for Return of Deposit (or) for both return of deposit and exempted deposit. If DPT-3 is filed only as one time return or yearly return auditor certificate is not mandatory. There is no prescribed format for Auditor Certificate.

Every Company is required to filed the e-Form DPT-3, except the following:
– Government Company;
– Non-banking and finance company; and
– Banking Company

No, the nil return is not required to file.

Any of Director, Manager, Secretary, CEO or CFO of the Company whose signature is registered on the MCA Portal may digitally sign the e-Form DPT-3.

E-Form DPT-3 does not required certification by a professional

No, e-Form DPT-3 is not an STP form and will have to be approved by the concerned Registrar.

Share Application money pending after 60 days will be considered as deposits even if it is received under the 1956 Act and the Application Money pending for less than 60 days will be considered as exempted deposits.