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ITO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

Govemment oflndiaMinistry of Corporate Affairs

Notification

New Delhi, dared the 3 t.r March, 2015

G.S.R.

-

(E). - In exercise ofthe powers confe'ed by sections 73 and 76 read with sub-section(l) of section 469 of the Companies Act, 2013 (lg of 2013), the Central Govemment herebymakes the following rules further to amerd the Comparies (Acceptance of Deposits) Rules,20 I 4, namely:-

1. (l) These rules may be called the Companies (Acceptance of Deposits) Amendment Rules,2015.

(2) They shall come into force from the date oftheir pubrication in the officiar Gazette.

2. In tle Cornpanies (Acceptance ofDeposits) Rules, 2014, _

(l) in rule 2, in sub-rule (l), in clause (c), -(a) in sub-clause (vii), in Explanation (a), the lbllowing proviso shall be inserted, namely:-

"Provided that unless otherwise required under the Companies Act, 1956 (l of1956) or the Securities and Exchange Board of India A ct, 1992 (15 of 1992) orrules or regulations made thereunder to allot any share, stock, bond, or debenturcwithin a specified period, if a company receives .my amount by way ofsubscriptions to any shares, stock, bonds or debentures before the ls'April,2014and disclosed in the balance sheet for the financial year ending on or before the3ls'March,2014 against which rhe allotment is pending on the 3lsrMarch,2015,the company shall, by the ls'June 2015, either rctum such amounts to ihe personsfrom whom these were received or allot shares, stock, bonds or debentures orcomply with these rules."

(b) in sub-clause (xii), in item (b),

(A) for the words "consideration for property,', the words ,.consideration for animmovable prcperty', shall be substituted;

(B) for the words ,,against the property,,, the words ..against such property,, shallbe substituted;

(c) in sub-clause (xii), in the Explanation, for the words .,refened to in the first proviso,,, thewords "referred to in the proviso" shall be substituted;

(2) in rule 3, affer sub-rule (7), the fotlowing sub-rule shall be inserted, namely!

"(8) Every eligible company shall obtain, at least once in a year, credit rating for depositsaccepted by it in the manner specified herein below and a copy ofthe rating shall be sent

to the Registrar ofcompanies alongwith the return ofdeposits in Form DpT_3;

Name ofthe agency Minimum investmentGrade Rating

(a) The Credit Rating lnformation Services oflndia Ltd FA- (FA Minus)(b) rcRA Ltd. MA- (MA Minus)(c) Credit Analysis and Research Ltd. CARE BBB(FD)(dJ Fitch Ratings lndia Private Ltd. tA-(indxFD)(e) Brickwork Ratings India Pvt Ltd. BWRFA(f) SME Rating Agency of India Ltd. SMERA A"

(3) in rule 5, in sub-rule (1), for the proviso, the following proviso shall be substituted, namelyi

"Provided that the companies may accept deposits without deposit insurance contract tillthe 3l'r March, 2016 or till the avaitability of a deposit insurance product, whichever isearlier."

(4) in Annexure, for Form "DPT-3" the following form shall be substituted, namety:_

Form DPT-3

Return of deposits

fPursuant to rule 16 of the Companies (Acceptance of Deposits) Rules, 20141

1. (a) CiN:(b) GLN:

2. (a) Name of the company:(b) Registered office address:(c) E-mail Id:

3. Whether the company isPublic companyPrivate company

4. Whether the company is a Government company:YES

NO

5. Objects of the company:

6. (a) Date of issue of advertisement or circular:(b) Date of last closing of accounts:(c) Date of expiry of validity of advertisement or circular:

7. Net Worth as per the latest audited balance sheet preceding the date of thereturn-

(a) (i) Paid up share capital(ii) Free reserves

(b) (i) Accumulated loss(ii) Balance of deferred revenue expenditure(iii) Accumulated unprovided depreciation(iv) N4iscellaneous expense and preliminary expenses(v) Other intangible assets

(c) Net worth (a-b)

(d) N4aximum limit of deposits (i.e,, 35o/o of the above in case of GovernmentCompany or 25o/o in case of others)

8. Particulars of deposits(to be furnished in respect of deposits fiom shareholdersand others separately)

(a) Amount of existing deposits as at 1st April(b) Amount of deposits accepted or renewed during the year

(i) Secured deposits( ii) Unsecured deposits

(c) Amount of deposits repaid during the year(d) Balance of deposits outstanding at the end of the year (a+b-c)

9. Details of outstanding deposits:

tParticulars Date of receipt ofdeposit

Rate of interest Repayable after

10.(a) Amount of deposits that have matured(b) Amount of deposits that have matured

ll.Particulars of liquid assets

but not claimed:and claimed but not paid:

(a) Amount of deposits maturing before 31st March next year andfollowing next year:

(b) Amount requjred to be invested in liquid assets:(c) Details of liquid assets-

(a) Amount in current or otherdeposits account, free fromcharge or lien, with anyscheduled bank

(b) Unencumbered securitiesof Central/StateGovernment

Face value

lvlarket value

(c) Unencumbered trustsecurities

I\4arket value

Date of investment/ deposit Amount

12. Particulars of deposit insurance.

(a) Date of entering into deposit insurance contract(b) Name of the insurer(c) Premium payable(d) Premium paid upto:(e) Maximum ceiling limit for every depositor

13. Particulars of charge(a) Date of entering into trust deed(b) Name of the trustee(c) Short particulars of the property on which charge is created for securing

depositors(d) Value of the property

14. Credit Rating obtainedFrom:

Signature

Attachmentl1. Auditor's certificate;2. Deposit insurance contracu3. Copy of trust deed;4. Copy of instrument creating charge;5. List of depositors indicating name, address, amount deposited, repaid during the

year and outstanding, interest due, paid and payable as at the close of theFinancial Year and separately indicating deposits not yet matured, matured,claimed and paid and matured, claimed but not paid and matured but not

claimed for payment. List of deposits matured, cheques issued but not yetcleared to be shown separatelr.

6. Copy of rating obtained.7. Optional attachment, if any.

lFile No I /8/2013-CL-VI

\vxfll6drfAmardeep S dh Bhdtia

Joint Scretary to th Govemment oflndia

Note, - The principal rules were published in the Gazette oflndia, Extraordinary, Parl II, Section3, sub-section (i), vide number G.S.R. 256(E), dated the 3l'r March, 2014 and were subsequentlyamended vide number G.S.R. 386(E), dated the 6'n June, 2014.