Rule 14 - Registers of deposits - Companies (Acceptance of Deposits) Rules, 2014.

14. Registers of deposits.- (1) Every company accepting deposits shall maintain at its registered office one or more separate registers for deposits accepted or renewed, in which there shall be entered separately in the case of each depositor the following particulars, namely:- (a) name, address and PAN of the depositor/s; (b) particulars of guardian, in case of a minor; (c) particulars of the nominee; (d) deposit receipt number; (e) date and the amount of each deposit; (f) duration of the deposit and the date on which each deposit is repayable; (g) rate of interest or such deposits to be payable to the depositor; (h) due date for payment of interest; (i) mandate and instructions for payment of interest and for non-deduction of tax at source, if any; (j) date or dates on which the payment of interest shall be made; 1 [ **** ] (l) particulars of security or charge created for repayment of deposits; (m) any other relevant particulars; (2) The entries specified in sub-rule (1) shall be made within seven days from the date of issuance of the receipt duly authenticated by a director or secretary of the company or by any other officer authorised by the Board for this purpose. (3) The register referred to in sub-rule (1) shall be preserved in good order for a period of not less than eight years from the financial year in which the latest entry is made in the register. ********** Notes 1. Omitted vide Notification No. F. No. 1/8/2013 CL-V dated 05-07-2018 before it was read as (k) details of deposit insurance including extent of deposit insurance;