What is termed as Deposit and what is not covered under deposits:

Deposit” includes any receipt of money by way of deposit or loan or in any other form, by a company, but does not include –

1.  any amount received from the Central Government or a State Government or received from elsewhere and guaranteed by them or local authority or statutory authority
2.  any amount received from foreign Governments, foreign or international banks, multilateral financial institutions etc
3. any amount received as a loan or facility from any banking company or from SBI or any of its subsidiary banks
4. any amount received as a loan or financial assistance from Public Financial Institutions/insurance companies
5. any amount received against issue of commercial paper 
6. any amount received by a company from any other company
7. any amount received pursuant to an offer made in accordance with the Act towards subscription to any securities,
8. any amount received from Director or his relative
9. any amount raised by the issue of bonds or debentures secured by first charge or pari passu charge on assets specified in Schedule III  – (ix a) any amount raised by issue of non-convertible debenture not constituting a charge on the assets of the company and listed on a recognised stock exchange 
10. amount received from employee not exceeding his annual salary under a contract of employment with the company in the nature of non-interest bearing security deposit;
11. any non-interest-bearing amount received and held in trust
12. any amount received in the course of business of the company
13. any amount given by promoters by way of unsecured loan in pursuance of the stipulation of any lending financial institution or a bank
14. any amount accepted by a Nidhi company