Companies (Acceptance of Deposits) Rules, 1975
10. Return of deposits to be filed with the Registrar
(1) Every company to which these rules apply, shall on or before the 30th day of June, of every year, file with the Registrar, 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 11[duly certified by the auditor of the company].
(2) A copy of the return shall also be simultaneously furnished to the Reserve Bank of India.]