This document discusses various topics related to deposits under the Companies Act, 2013 including what constitutes a deposit, deposits from members, deposits from the public, penalties for non-compliance, and the National Company Law Tribunal (NCLT). Some key points: - Deposits include any money received by a company in the form of a deposit, loan, or other means, with some exceptions. - There are certain conditions that must be met for a company to accept deposits from members, including passing a shareholder resolution and maintaining a deposit repayment reserve. - Only large public companies meeting certain criteria can accept deposits from the public, and they must adhere to additional rules like obtaining credit ratings. - Pen