Section 14(1) in The Companies (Acceptance of Deposits) Rules, 2014
(1)Every company accepting deposits shall maintain at its registered office one or more separate registers for deposits accepted or renewed, in which there shall be entered separately in the case of each depositor the following particulars, namely:-(a)name, address and PAN of the depositor/s;(b)particulars of guardian, in case of a minor;(c)particulars of the nominee;(d)deposit receipt number;(e)date and the amount of each deposit;(f)duration of the deposit and the date on which each deposit is repayable;(g)rate of interest or such deposits to be payable to the depositor;(h)due date for payment of interest;(i)mandate and instructions for payment of interest and for non-deduction of tax at source, if any;(j)date or dates on which the payment of interest shall be made;(k)[ ***] [Omitted 'k' by Notification No. G.S.R. 612(E), dated 5.7.2018 (w.e.f. 31.3.2014).](l)particulars of security or charge created for repayment of deposits;(m)any other relevant particulars;
