Section 16A in The Companies (Acceptance of Deposits) Rules, 2014
16A. [ Disclosures in the financial statement. [Inserted by Notification No. G.S.R. 639 (E), dated 29.6.2016.]
(1)Every company, other than a private company, shall disclose in its financial statement, by way of notes, about the money received from the director.(2)Every private company shall disclose in its financial statement, by way of notes, about the money received from the directors, or relatives of directors.](3)[ Every company other than Government company shall file a onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to [31st March, 2019] [Inserted by Notification No. G.S.R. 42(E), dated 22.1.2019 (w.e.f. 31.3.2014).], as specified in Form DPT-3 within [31st March, 2019] [Substituted 'ninety days from the date of said publication of this notification' by Notification No. G.S.R. 341(E), dated 30.4.2019 (w.e.f. 31.3.2014)] along with fee as provided in the Companies (Registration Offices and Fees) Rules, 2014.]
