my queries are
1. Whether NIL DPT 3 is mandatory?
2. Subsidy received from government (CG/SG) which is non refundable is required to be mentioned in DPT 3 or not
3. can auditor certificare be issued by only Statutory auditor or by any CA for the DPT 3 form..
If there are no outstanding, NIL DPT-3 is not required to be filed.
Subsidy received from Government is to mentioned in DPT-3
Only statutory auditor can issue auditor certificate for DPT-3 as the definition
of auditor in all rules and Act means statutory auditor.
CAclubindia
