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Hisho & Kanri
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We provide accounting, compliance,
and advisory services.

Nidhi Company Compliance

Stay fully compliant, keep member trust protected.

A Nidhi Company is incorporated under Section 406 of the Companies Act, 2013, to cultivate the habit of thrift and savings among its own members — who are, at the same time, its only borrowers and lenders. That mutual-benefit model runs entirely on statutory discipline: minimum membership thresholds, Net Owned Fund ratios, deposit acceptance limits, and a compliance calendar that never really pauses.

Miss a filing and it isn't a paperwork inconvenience — it can freeze your ability to accept deposits, invite penalties on the company and every director, or put your Nidhi status itself at risk. We manage the full compliance lifecycle, from the first NDH-1 return within 90 days of incorporation to half-yearly NDH-3 filings and annual ROC returns, so your Nidhi Company stays in good standing every year.

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Compliance Snapshot
Live status across your Nidhi Company's core statutory filings
  • NDH-1 Return filed on time
  • Membership & NOF norms met
  • NDH-3 half-yearly return current
  • AOC-4 & MGT-7A filed
Fully Compliant Status
Statutory Filings

Every filing a Nidhi Company must stay on top of

From your first NDH-1 return to yearly ROC filings, here's the complete lineup of statutory compliances we track and file on your behalf.

Within 90 Days

NDH-1 Return of Statutory Compliance

The first mandatory return, confirming membership count, deposits, and Net Owned Fund position within 90 days of the close of the first financial year.

If Norms Unmet

NDH-2 Extension Application

Filed with the Regional Director when a Nidhi hasn't yet met the 200-member or NOF benchmarks, requesting extra time before penalties apply.

Half-Yearly

NDH-3 Half-Yearly Return

A recurring return covering membership, deposits, and loans, filed twice a year with the Registrar of Companies for the life of the Nidhi.

Annual

DPT-3 Return of Deposits

An annual disclosure of outstanding deposits held from members, filed with the Registrar to keep deposit-taking activity fully transparent.

Annual

AOC-4 Financial Statements

Filing of the audited balance sheet, profit & loss account, and auditor's report with the Registrar within the prescribed timeline.

Annual

MGT-7A Annual Return

The consolidated annual return covering membership, share capital, and governance details for small companies including Nidhis.

Annual

ADT-1 Auditor Appointment

Intimation to the Registrar confirming the statutory auditor appointed or reappointed at the annual general meeting.

Ongoing

Deposit & NOF Ratio Monitoring

Continuous tracking of the Net Owned Fund to deposit ratio, capped at 1:20, so your Nidhi never inadvertently breaches deposit-acceptance limits.

The Process

From incorporation to annual filings, in eight steps

Here's exactly how we take a Nidhi Company from a freshly issued Certificate of Incorporation to a fully compliant, filing-current entity.

✓ Incorporated 1 NDH-1 Filed 2 Norms Met 3 Annual Filings
1

Incorporation & Status Review

We start by reviewing your Certificate of Incorporation, MOA, and AOA to confirm the entity is correctly registered as a Nidhi under Section 406.

2

Membership & Deposit Data Compilation

Member records, deposit ledgers, and loan books are compiled and reconciled ahead of the first statutory return.

3

NDH-1 Filing

The Return of Statutory Compliance is filed within 90 days of the close of the first financial year, backed by a practising professional's certificate.

4

Membership & NOF Benchmark Check

We verify the Nidhi has reached 200 members, ₹20 lakh in Net Owned Funds, and a 1:20 NOF-to-deposit ratio within one year of incorporation.

5

NDH-2 Extension, If Required

If the benchmarks aren't yet met, we file NDH-2 with the Regional Director to request additional time before any penal action applies.

6

NDH-3 Half-Yearly Return

Ongoing half-yearly returns are prepared and filed to keep membership and deposit data current with the Registrar.

7

Annual ROC Filings

AOC-4, MGT-7A, ADT-1, and DPT-3 are filed each year, backed by the statutory audit of the Nidhi's accounts.

8

Ongoing Advisory & Penalty Avoidance

We track every due date on your behalf and flag ratio or membership drifts early, so nothing slips past its deadline.

Statutory Norms

The benchmarks every Nidhi Company must meet

Nidhi Rules, 2014 set out specific membership, capital, and deposit thresholds. Meeting them on schedule is what compliance actually comes down to.

Minimum 200 Members

At least 200 members must be enrolled within one year of incorporation, each holding a minimum of ten equity shares.

Net Owned Funds of ₹20 Lakh

Paid-up equity capital and free reserves, net of accumulated losses and intangible assets, must reach ₹20 lakh within the first year.

NOF to Deposits Ratio of 1:20

Outstanding deposits cannot exceed twenty times the Nidhi's Net Owned Funds at any point in time.

Unencumbered Term Deposits

A minimum of 10% of outstanding deposits must be maintained as unencumbered term deposits with a scheduled commercial bank.

Members-Only Transactions

Deposits can only be accepted from, and loans only extended to, the Nidhi's own enrolled members — never the general public.

No Prior Regulatory Default

Directors must have no history of disqualification, and the Nidhi must not be under any RBI or MCA restriction at the time of compliance filing.

Paperwork

Documents you'll need for Nidhi compliance filings

Gathering these upfront is the single biggest thing you can do to keep every filing on schedule and audit-ready.

Certificate of Incorporation

Along with PAN and TAN of the Nidhi

MOA & AOA

Memorandum and Articles of Association

Member List with KYC

Names, addresses, and shareholding of all members

Deposit & Loan Ledgers

Member-wise deposits accepted and loans given

Audited Financial Statements

Balance sheet, P&L, and auditor's report

Statutory Registers

Members, deposits, and board meeting minutes

Board Resolutions

Authorising the filings and signatories

Practising Professional Certificate

CA/CS/CMA certification for NDH-1 and NDH-3

Why It's Worth It

What staying compliant actually protects

Beyond avoiding penalties, disciplined compliance is what keeps a Nidhi Company trusted, stable, and able to keep growing its member base.

Avoids Heavy Penalties

Timely filings prevent fines that apply to the company and every officer in default

Protects Nidhi Status

Consistent compliance safeguards your status under Section 406

Builds Member Confidence

Members trust their savings to a Nidhi with a clean compliance record

Uninterrupted Operations

No forced pause on deposit or loan activity due to lapsed filings

Avoids Strike-Off Risk

Sustained non-filing can lead the Registrar to strike the company off

Protects Directors Personally

Reduces exposure to disqualification and personal liability for officers

Stronger Credit Standing

A compliant track record improves standing with banks and regulators

Smoother Membership Growth

Clean statutory records make it easier to expand branches and enrol members

The Compliance Calendar

What's due, and how often, once you're up and running

Compliance for a Nidhi Company doesn't end at NDH-1 — here's the recurring calendar we track for you every financial year.

NDH-3 Half-Yearly Return

Filed twice a year covering membership, deposits, and loan activity.

AOC-4 & MGT-7A

Annual financial statements and consolidated annual return filed with the ROC.

DPT-3 Return of Deposits

Annual disclosure of outstanding member deposits held by the Nidhi.

Quarterly Board Meetings

At least one board meeting every quarter, duly minuted and recorded.

Statutory Audit

Annual audit of accounts by a qualified chartered accountant, feeding into AOC-4.

Income Tax Return

Annual filing of the Nidhi's income tax return by the statutory due date.

Why Hisho & Kanri

Compliance managed by people who track it daily

We manage NDH filings and ROC calendars for Nidhi Companies across India, so we catch ratio breaches and missed deadlines before they become penalties.

Nidhi-Specialist Professionals

Chartered accountants and company secretaries who file NDH returns every month.

Never Miss a Deadline

Every NDH-1, NDH-3, and ROC due date tracked and flagged well in advance.

Transparent Pricing

Fixed compliance packages with no hidden government-fee surprises.

Full Visibility

You see every filing status, ratio check, and acknowledgment as it happens.

Dedicated Compliance Manager

One point of contact who knows your Nidhi's filing history end to end.

Secure Member Data

Member and deposit records handled under strict confidentiality standards.

FAQ

Common questions about Nidhi Company compliance

Can't find your question here? Use the form alongside this page and we'll answer it directly.

It's the set of statutory returns and benchmarks — NDH-1, NDH-3, ROC filings, and membership/deposit norms — a Nidhi Company must meet on an ongoing basis under the Companies Act and Nidhi Rules, 2014.

Within 90 days from the close of the first financial year, certified by a practising chartered accountant, company secretary, or cost accountant.

The Nidhi can file NDH-2 with the Regional Director requesting an extension — skipping this step can attract penalties on the company and its officers.

Twice a year, covering the half-year ending 30th September and 31st March, within 30 days of each period closing.

Incorporation documents, member KYC, deposit and loan ledgers, and audited financials are the core set — see the Documents section above for the full list.

No. Deposits can only be accepted from, and loans only extended to, its own enrolled members — never from the general public.

It caps outstanding deposits at twenty times the Nidhi's Net Owned Funds — breaching this ratio is one of the most common compliance failures we see.

Yes, a qualified chartered accountant must audit the accounts annually, and the results feed directly into the AOC-4 filing.

Beyond monetary penalties, sustained non-compliance can lead to director disqualification or the Registrar striking off the Nidhi Company altogether.

Because we track every NDH and ROC due date for you, flag ratio drifts before they become breaches, and stay on as your compliance partner year after year.