Appendix 9
TEXT OF THE RELEVANT FORM PRESCREBED UNDER COMPANIES (ACCEPTANCE OF DEPOSITS) RULES, 1975‑FORM OF RETURN OF DEPOSITS
Companies (Acceptance of Deposits) Rules, 1975
FORM
[See Rule 10 of the
Companies (Acceptance of Deposits) Rules, 1975]
Registration No .
______________
Company Code (to be filled
in by RBI)
Return of Deposits with Non‑Banking
Companies, other than Financial Companies as on 31st March, 19_____
(Please see instruction No. 1)
|
ZONE |
TYPE |
|
1 |
2 |
1. Name of the company __________________________
2. Full address of : For Office
(i) Registered Office __________________________ Use Only
Pin Code __ __ __ __
__ __
(ii) Head/Administrative
Office ___________________
___________________
___________________
Pin
Code __ __ __ __ __ __
3. Whether a Govt. Company Yes
__ No __
4. State in which the company is having its ____________________
Registered Office. ____________________
____________________
5. Status : Public
Limited Company/Pri-
vate Ltd. Company/Deemed
Public Ltd. Company.
6. Date
of closing of the accounts. ____________________
7. Main
business:
(Agriculture/Plantation/Manufacturing/ ____________________
Trading/Shipping & other
transport/ ____________________
Hotels/Any others) ____________________
(Please specify)
8. Type
of industry :
(Cotton, Textiles, Sugar,
Engineering ____________________
etc.) ____________________
(Please specify)
9. Name(s)
of the Company's auditors and
address(es)
1.
(a) Every company to which these rules apply
shall, on or before the 30th day of June of every year, file with the Registrar
of Companies, a return in the form annexed to these rules and furnishing the
information contained therein as on the 31st day of March of that
year (duly certified by the auditors of the company).
(b) The return, after completion, should be
filed with the Registrar of Companies with a copy to the Joint Chief Officer,
Department of Financial Companies (Central Office Cell), Reserve Bank of India,
16th Floor, NCOB, S. B. Road, Bombay‑400 023.
2. The submission of the return should not
be delayed for any reason such as the finalisation/completion of the audit of
the annual accounts. The return should be completed on the basis of the figures
available in the books of accounts of the company.
3. The number of accounts should be given
in actual figures while the amounts of deposits should be given in thousands of
rupees. Amount should be rounded off to the nearest thousands, for example, an
amount of Rs. 4,560 should be shown as 5 and not as 4.6 or 5,000. Similarly an
amount of Rs. 61,495 is to be shown as 61 and not 61.4 or 61,000.
4. The period‑wise classification of
deposits should be made against the various heads under items Nos. 2(a) and
4(a) of Part I of the return according to the periods for which they have been
originally received/last renewed and not according to the period they have to
run as from the 31st March
i.e. the date of the return.
5. In case there is nothing to report in
any part of the return, it should be marked 'Nil' and the Manager's/ Managing
Director's/Authorised Official's Certificate appended to the return should be
duly signed.
Particulars of
Deposits, etc.
|
Item No. |
Particulars |
Item code |
No. of accounts |
Amount (in thousands Rs.) |
|||
|
(1) |
(2) |
(3) |
(4) |
(5) |
|||
|
1. |
Deposits of
the kind referred to in Rule 3(2)(i) of the Rules: (i)
Amount of deposits brought forward from the previous year. (ii) Amount of deposits accepted or renewed
during the year. |
101 102 |
|
|
|||
|
|
(iii) Total |
103 |
|
|
|||
|
|
(iv)
Amount of deposits repaid during the year. (v)
Balance of deposits outstanding at the end of the year: (a) Unsecured
debentures (b) Deposits received by a public Company from its shareholders (vide note (1) below) (c) Deposits
including unsecured loans guaranteed by directors in their personal capacity |
104 105 111 112 113 |
|
|
|||
|
|
(d) Total |
110 |
|
|
|||
|
2. |
Of the total deposits at
item 1(v)(b) above those: (a) (i) Repayable on demand or notice or otherwise in less than 6 months (ii) For a period of 6 months or more but less
than 1 year (iii) For a period of 1 year or more but less than
2 years (iv) For a period of 2 years or more but less than
3 years (v) For a period of 3 years (vi)
More than 3 years |
121 122 123 124 125 126 |
|
|
|||
|
|
(vii)
Total |
120 |
|
|
|||
|
|
(b) (i)
Free of interest (ii)
Below 6% (iii)
6% or more but less than 9% (iv)
9% or more but less than 11% (v)
11% or more but less than 13% [(vi)
13 per cent or more but less than [12.5] per cent (vii)
At [12.5] per cent (viii)
More than [12.5] per cent] |
131 132 133 134 135 136 137 138 |
|
|
|||
|
|
(ix)
Total |
130 |
|
|
|||
|
|
(c) (i)
Those which have matured but not claimed (ii)
Those which have matured and claimed but not paid |
141 142 |
|
|
|||
|
3. |
Deposits of
the kind referred to in Rule 3(2)(ii) of the Rules : (i) Amount of deposits brought forward from the
previous year (ii) Amount of deposits accepted or renewed during the year (iii) Total (iv) Amount of deposits repaid during the year (v) Balance of deposits outstanding at the end of
the year: (a)
Fixed deposits (b)
Any other deposits |
151 152 153 154 155 161 162 |
|
|
|||
|
|
(c) Total |
160 |
|
|
|||
|
4. |
Of the total deposits at
item 3(v)(c) above those : (a) (i)
Repayable on demand or on notice or otherwise in less than 6 months (ii)
For a period of 6 months or more but less than 1 year (iii)
For a period of I year or more but less than 2 years (iv)
For a period of 2 years or more but less than 3 years (v)
For a period of 3 years (vi)
For more than 3 years |
171 172 173 174 175 176 |
|
|
|||
|
|
(vii)
Total |
170 |
|
|
|||
|
|
(b) (i)
Free of interest (ii)
Below 6% (iii)
6% or more but less than 9% (iv)
9% or more but less than 11 % (v)
11% or more but less than 13 % (vi)
13 per cent or more but less than [12.5] per cent. (vii)
At [12.5] per cent (viii)
More than [12.5] per cent |
181 182 183 184 185 186 187 188 |
|
|
|||
|
|
(ix)
Total |
180 |
|
|
|||
|
|
(c) (i)
Those which have matured but not claimed (ii)
Those which have matured and claimed but not paid |
191 192 |
|
|
|||
Notes :
(1) Ref: Item (v(b): If the company is a public company and a declaration as specified in note (1) of Part‑3 has not been obtained from its directors such deposits should be shown against this item.
(2) Ref. Item 2: Amount at item 1(v)(d),
Item 2(a)(vii) and Item 2(b)(ix) should tally with each other.
(3) Ref: Item 3: Amount at item 3(v)(c),
4(a)(vii) and 4(b)(ix) should tally with each other.
(4) Ref. Item 3(v)(b): If the company is a
private company and a declaration as specified in Note (1) of the Part‑3
has not been obtained, such deposits should be shown against this item.
(5) The amounts shown in Part‑3 should not be included in
Part‑1.
Particulars of Liquid Assets (Rule 3A)
|
Item No. |
Particulars |
Item code |
Amount (in thousands of
Rs.) |
Date of investment/Deposit |
||
|
(1) |
(2) |
(3) |
(4) |
(5) |
||
|
1. |
(a)
Amount of deposits maturing before 31st March next. (b)
Fifteen per cent of the above. (c)
Details of liquid assets. (1) Amount in current or other deposit account,
free from charge or lien, with any scheduled bank. (2) Unencumbered
securities of Central/State Government: (i) Face Value (ii) Market Value (3) Unencumbered
Trust Securities (i) Face value
(ii) Market value |
210 220 230 231 241 242 251 252 |
|
|
||
|
|
(4) Total [1+2(ii) +3(ii)] |
260 |
|
|
||
|
2. |
Particulars of advertisement inviting deposits/ statement in lieu of advertisement (Rule 4/ 4A) : (a) Date of the publication of the advertisement
inviting deposits from the public/statement in lieu of advertisement. (b)
Period of currency of the previous advertisment/ statement in lieu of
advertisement. |
|
|
|
||
Particulars of
exempted borrowings, etc., not, considered as deposits [Rule 2(b)(i) to
2(b)(x)]
|
Item No. |
Particulars |
Item code |
No. of Accounts |
Amount (in thousands of
Rs.) |
|
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
|
1. |
Money received from the Central or State
Government(s) or money received from others the repayment of which is
guaranteed by the Central or a State Government or money received from a
local authority. [Rule 2(b)(i)] |
301 |
|
|
|
|
2. |
Money received from a foreign Govt. or any other foreign citizen, authority or persons (see also note 3 below) [Rule 2(b)(i)] (a) Foreign Government. (b) Foreign citizen, authority or person. |
302 303 304 |
|
|
|
|
3. |
Borrowings from banks and other specified financial institutions [Rule 2(b)(ii) & (iii)] |
305 |
|
|
|
|
4. |
Money received from any other company [Rule 2(b)(iv)] |
306 |
|
|
|
|
5. |
Money received from directors (see note 1 below) [Rule 2(b)(ix)] |
307 |
|
|
|
|
6. |
Money received by a private company from the shareholders (vide notes (1) and (2) below) [Rule 2(b)(ix)] |
308 |
|
|
|
|
7. |
Money received by employees of the company by way of security deposits [Rule 2(b)(v)] |
309 |
|
|
|
|
8. |
Money received by way of security or advance from purchasing, selling or other agents in the course of company's business or advance received against orders for supply of goods or properties or for rendering of services [Rule 2(b)(vi)] |
310 |
|
|
|
|
9. |
Money received by issue of debentures secured by mortgage of immovable properties or convertible debentures [Rule 2(b)(x)] |
311 |
|
|
|
|
10. |
Money received by way of subscription to any share or secured debentures pending allotment or money received by way of calls in advance on shares in accordance with the Articles of Association of the Company so long as such amount is not repayable to share‑holders under the Articles of Association of the Company [Rule 2 (b)(vii)] |
312 |
|
|
|
|
11. |
Money received in trust or money, in transit [Rule 2(b)(viii)] |
313 |
|
|
|
|
12. |
Total (1 to 11) |
320 |
|
|
|
Note:
(1) Only money received from such persons on
a declaration in writing that the money has not been given by such persons out
of funds acquired by him/them by borrowing or accepting deposits from another
person should be shown against these items. Otherwise, it should be shown
against item No. 1 or 4 of Part‑1, as the case may be, as indicated in
Notes (1) and (4) of Part‑1.
(2) Money received from the shareholders of a private company deemed as a public company under section 43A of the Companies Act, 1956 should also be included under this item subject to the obtaining of declaration referred to in Note (1) above.
MANAGER'S CERTIFICATE
Certified :
(i) that a copy of this Return has been
sent/is being sent to the Joint Chief Officer, Department of Financial
Companies (Central Office Cell), Reserve Bank of India, Bombay‑400 023.
(ii) that the figures of deposits, liquid
assets and interest rates under Parts 1, 2 and 3 have been verified and found
to have been correctly prepared.
(iii) that the aggregate of the paid‑up
capital and free reserves, etc., as arrived at on the lines indicated in
Explanation to Rule 3 of the Rules are as follows:
|
Item No. |
Particulars |
Item code |
Amount (in thousands of
Rs.) |
||
|
(1) |
(2) |
(3) |
(4) |
||
|
1. |
Net owned funds (figures to be furnished as per the latest audited balance‑sheet preceding the date of the return) Balance‑Sheet as audited on and adopted on _______ (i)
Paid‑up capital (ii) Free Reserves |
331 332 |
|
||
|
|
Total (i + ii) |
333 |
|
||
|
2. |
(i)
Accumulated balance of loss (ii)
Balance of deferred revenue expenditure (iii)
Accumulated unprovided depreciation (iv)
Miscellaneous expenses and preliminary expenses (v) Other intangible assets (please specify) |
341 342 343 344 345 |
|
||
|
|
Total (i)+(ii)+ (iii)+(iv)+(v) |
340 |
|
||
|
3. |
Net owned funds (1‑2) |
350 |
|
||
|
4. |
Deposits of the kinds referred to in Rule 3(2)(i) of the Rules (vide item 1 (v)(a) of Part‑ 1 of the return) (% of paid‑up capital and free reserves) |
360 |
|
||
|
5. |
Deposits of the kinds referred to in Rule 3(2)(ii) of the Rules (vide item 3(v)(c) of Part 1 of the return.) (% of paid‑up capital and free reserves.) |
|
|
||
Signature
of
Authorised
Official _____________
Name
________________________
Designation
___________________
Date: ______________
Auditors' Certificate (to be attached)
Guidelines for
filling the form
1. Refer to section 58A of the Act and
Rule 10 of the Companies (Acceptance of Deposits) Rules.
2. The information in regard to deposits
should be furnished as on 31st March of that year.
3. The return is required to be filed with
the Registrar of Companies by 30th June every year.
4. A copy of the return is simultaneously
to be sent to the Joint Chief Officer, Department of Financial Companies
(Central Office Cell), Reserve Bank of India, 16th Floor, NCOB, S.B. Road,
Mumbai‑ 400 023.
5. The filing of return should not wait
finalisation or audit of accounts. It can be completed on the basis of the
figures available in the books of accounts.
6. The amount of deposits is to be indicated in thousand of
rupees.
7. The deposits which has matured for
payment but are not claimed should be shown as outstanding deposits.
8. The exempted borrowings are to be shown
in Part 3 of the return under different heads. Such deposits are not to be
included in Part 1 of the Form.
9. The return is to be certified by the authorised official of
the company.
10. The return is to be certified by the Auditors of the company.
11. For filing fee refer to Schedule X to
the Companies Act 1956, given in Appendix
97.
12. Any default is punishable with fine up
to Rs. 5000/‑ and where the contravention is continuing, with a further
fine up to Rs. 500/‑ per day after the first during which the default
continues.
13. For the text of the Specimen filled up
Form refer BHANDARI'S GUIDE TO COMPANY LAW PROCEDURES Vol. 3.
14. For Specimen Drafts of Company
Precedents, Agreements, Deeds and Documentations, see BHANDARI'S GUIDE TO
COMPANY LAW PROCEDURES, Vol. 4, (17th Edn., 2002).
15. Penal rate of interest of 18% is
required to be paid for the overdue period in case of public deposits matured
and claimed but remaining unpaid. In case of deposit made by a small depositor,
the penal interest will be 20% compoundable on an annual basis.