India 
Canada
đź“… 30th June every year
âś… Key Points:
Who must file?
Every company other than a government company (including private limited companies) that has accepted any money or loan which is not considered a deposit as per Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014.
What is it for?
Filing of return of deposits or particulars of transactions not considered as deposits, outstanding as of 31st March of that year.
Forms involved:
Annual return (every year)
