Companies (share capital & debentures) amendment rules

Respected Agarwal Sir,

Guide me please..

Please clarify me as to how to treat deposit from partnership firm in which one of the shareholders is interested for filing return of deposit in Dpt.4.

How do i classify the above item- 1. Treat it as "amount received by a company from another company" and exempt as stated in Rule 2 (c) (vi); or 2. Treat as deposit from relative

Regards
Srividhya