The Companies (Acceptance of Deposits) Amendment Rules, 2019 made several changes including: 1) Amounts received from Real Estate Investment Trusts will no longer be considered deposits; 2) Form DPT-3 was substituted and must now be filed annually with details of deposits and transactions not considered deposits; 3) A onetime return in Form DPT-3 must be filed within 90 days providing outstanding receipts from 2014 to 2019 not considered deposits.