Requirement of CA Certificate

test


	Home About Us Services Approval Services Compounding Services Limited Liability Partnership SEBI & Other Securities Laws Consultancy & Retainership Services Business Registration Legal Advisory & Drafting Business Restructuring Management Dispute Resolution Secretarial Audit & Due Diligence Specialised Filings (XBRL) Recent Updates YouTube Vacancy Blog Knowledge Bank Calculators GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Installment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund Bulletins RBI SEBI Notification Circular Income Tax Service Tax Central Sales Tax Excise Matters Customs Company Law Labour Laws FEMA The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess IBC Regulation Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Acts Direct Tax Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Indirect Tax Service Tax(Finance Act, 1994) Central Sales Tax Act, 1956 The Central Excise Act, 1944 Customs Act, 1962 Entry Tax Act Corporate Laws Companies Act, 2013 Companies Act, 1956 LLP ACT SEBI Act, 1992 Company Secretaries Act, 1980 VAT Laws Delhi Value Added Tax Act, 2004 MVAT Act, 2002 West Bengal VAT Act, 2003 Tamilnadu VAT ACT, 2006 Karnataka Value Added Tax Act, 2003 Gujarat Value Added Tax Act, 2003 UP VAT Act, 2008 Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Delhi VAT Rules, 2005 Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Karnataka VAT Rules, 2005 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Rajasthan VAT Rules, 2006 Punjab VAT Rules Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Bihar Value Added Tax Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms GST Forms Accounts and Records Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Contact Us


	Blog Categories All CONCEQUENCIES OF NON-FILING OF DIR 3 KYC (1) DIR-5 (3) DPT-3 (6) EVERYTHING ABOUT -DIR 3 KYC (1) Forms (1) LLP-11 (1) MSME-1 (6) PAS-6 (1) Quick Bites- DIR 3 KYC (1) REFERENCE FOR PROFESSIONALS - CERTIFYING DIR 3 KYC (1) MCA Forms > DPT-3 Requirement of CA Certificate Category: DPT-3, Posted on: 24/04/2023 , Posted By: CS Divesh Goyal Visitor Count:503 Is Auditor Certificate mandatory for DPT-3 ARTICLE NO. 780 Summary: In this editorial author going to discuss about requirement of auditor certificate for filing of e-form DPT-3. Like Whether auditor certificate mandatory for all the DPT-3, if not then What are the situations when certificate from auditor required for DPT-3? Point of Editorial: Is Chartered Accountant Certificate required for e-form DPT-3? This is very crucial question in respect of DPT-3. As nowhere in Section 73 or rule 16 mentioned about certificate of Auditor. But in many cases ROC’s ask for certificate from Statutory Auditor of Company. Solution of this questions is mentioned in Help Kit of e-form DPT-3. As per instruction kit of DPT-3. Auditor’s certificate – Mandatory if purpose ‘Return of Deposit’ or ‘Return of Deposit and Particulars of transactions by a company not considered as deposit’ is selected. Conclusion: Therefore, one can opine that if company having deposit and ü Select Remote Button No 2 or ü Remote Button No. 4 then it is mandatory to attach certificate from Auditor. Que 1: If Company receive loan from Directors/ relative of Directors in such case whether Company is required to attach certificate from auditor in e-form DPT-3? Ans: As Loan from Directors/ Relative of directors consider as Particular not considered as Deposit and reporting of same required at Remote Button No. 3. Therefore, it is not required to attach Auditor certificate in this situation. Que 2: If Company receive loan from Bank/ Financial Institution in such case whether Company is required to attach certificate from auditor in e-form DPT-3? Ans: As Loan from Bank/ Financial Institution consider as Particular not considered as Deposit and reporting of same required at Remote Button No. 3. Therefore, it is not required to attach Auditor certificate in this situation. Que 3: If Company receive loan from Shareholders in such case whether Company is required to attach certificate from auditor in e-form DPT-3? Ans: As Loan from Shareholders consider as Deposit and reporting of same required at Remote Button No. 2. Therefore, it is required to attach Auditor certificate in this situation. EXAMPLE: I. Type of loan not considered as Deposit Loan from Director Loan from Relative of Directors Loan from Bank Loan from Financial Institution Loan from Foreign National Loan from NBFC Advance from customer for period less than 365 days Type of loan considered as Deposit Loan from Shareholder Loan from HUF Loan from outsiders Advance from customer for period more than 365 days Author – CS Divesh Goyal, GOYAL DIVESH & ASSOCIATES Company Secretary in Practice from Delhi and can be contacted at csdiveshgoyal@gmail.com). Disclaimer: The entire contents of this document have been prepared based on relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided, I assume no responsibility, therefore. Users of this information are expected to refer to the relevant existing provisions of applicable Laws. The user of the information agrees that the information is not a professional advice and is subject to change without notice. I assume no responsibility for the consequences of use of such information. IN NO EVENT SHALL I SHALL BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL OR INCIDENTAL DAMAGE RESULTING FROM, ARISING OUT OF OR IN CONNECTION WITH THE USE OF THE INFORMATION Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. Add a Comment Name: Your Comment: View Comments (0)

82436 Times Visited