Handbook on Acceptance of Deposits by Companies

Division I - Acceptance of Deposits by other than NBFCs

Chapter 1 - Introduction
Chapter 2 - Acceptance of Deposits by the Companies other than NBFCs
Chapter 3 - Amount Received from the Central or State Government, or Whose Repayment is Guaranteed by them
Chapter 4 - Amount Received from Foreign Governments, Banks, Multilateral Institutions, and Foreign Entities
Chapter 5 - Loans or Facilities from Banks, SBI, Subsidiaries, and Other Banking Institutions
Chapter 6 - Loans or Financial Assistance from Public Financial Institutions, Regional Financial Institutions, Insurance Companies, or Scheduled Banks
Chapter 7 - Amount Received Against the Issue of Commercial Paper or Other RBI-Approved Instruments
Chapter 8 - Amount Received from Another Company
Chapter 9 - Amount Received as Share Application Money or Advance Towards Allotment of Securities Pending Allotment
Chapter 10 - Amount Received from Directors or Relatives of Directors
Chapter 11 - Amount Raised by the Issue of Secured Bonds or Debentures and Amount Raised by Issue of Non-Convertible Debentures (NCDs) Not Constituting a Charge on the Company’s Assets
Chapter 12 - Amount Received from Employees under a Contract of Employment
Chapter 13 - Non-Interest Bearing Amounts Held in Trust
Chapter 14 - Amount Received in the Ordinary Course of Business
Chapter 15 - Unsecured Loans Brought in by Promoters in Compliance with Stipulations of Lending Institutions
Chapter 16 - Amount Accepted by Nidhi Companies in Accordance with Rules
Chapter 17 - Amount Received by Way of Subscription under the Chit Funds Act, 1982
Chapter 18 - Amount Received under a Collective Investment Scheme
Chapter 19 - Convertible Notes Issued by Start-Up Companies
Chapter 20 - Amount Received from SEBI-Registered Funds
Chapter 21 - Amount Outstanding Towards Trade Creditors for More Than 365 Days – Whether Deposits
Chapter 22 - Declaration by Director and Depositor
Chapter 23 - Banning of Unregulated Deposit Schemes Act, 2019

Division II - Acceptance of Deposits by NBFCs and Provisions under FEMA

Chapter 24 - Acceptance of Deposits by NBFCs
Chapter 25 - Acceptance and Making of Deposits
Chapter 26 - Borrowing and Lending Between a Person Resident in India and a Person Resident Outside India
Chapter 27 - Borrowing and Lending in Rupees
Chapter 28 - Borrowing or Lending in Foreign Exchange
Chapter 29 - External Commercial Borrowings, FCCB, Trade Credits and Structured Obligations