Outstanding TDS and Provident Fund is Deposit or not?

Whether in the below circumstances we need to file DPT-3, if it is outstanding as on 22.01.2019:

 1. Employee's provident fund

2. TDS

Yes, every company other than Govt Company shall furnish onetime information about the outstanding receipt of money or loan by a Company but not considered as deposits.

Deposits includes any receipt of money by way of deposit or loan or in any other form by a company,

Employee’s Provident Fund and TDS i.e. Tax Deducted at Source are basically statutory dues and are not covered in the list of items which are considered as deposits.  

The Nature of Collection referred to which is TDS and Provident fund cannot be called as either “held in trust” or “held in fiduciary capacity”. Both are collected in the capacity of Agent of the Revenue under the Legal Provisions of the concerned Labour Laws, Namely, EPF Act, 1952 and ESI Act, 1948.

So Cannot be considered as Deposits.

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