Payment on behalf of sister company whether deposit or loan

Two private companies are part of a group.  Payment on behalf of one company (Say A) is made by the other company (Say B).  Whether the said payment will be considered as deposit or loan under the companies act?  Can the entry be squared by payment from A to B?  Are there any restrictions for such transaction as per the companies act? Is there any other rules or regulations binding this transaction (Say for example, CARO)?