Class 12 SP Letter of Thanks to Depositor: Format & Solved FDR Draft (Chapter 8)
Master the official format and scoring guidelines for the Class 12 Secretarial Practice (SP) letter on Thanks to Depositor for Placing Fixed Deposit tailored for the Maharashtra State Board (HSC) Commerce examination. Under Chapter 8 (Correspondence with Depositors), drafting a courtesy letter acknowledging an investment and enclosing the Fixed Deposit Receipt (FDR) is one of the most frequently asked questions in Question 7 (Letter Writing), carrying a direct weightage of 5 marks. Below, you will find the official board exam scenario, step-wise marking breakdown, statutory guidelines under the Companies Act, 2013, and a textbook-accurate solved model answer.
Statutory Rule (Rule 12, Companies (Acceptance of Deposits) Rules 2014): Every company accepting deposits from the public or members must furnish a Fixed Deposit Receipt (FDR) within 21 days from the date of receipt of money or realization of cheque. The receipt acts as prima facie documentary proof of the debt and must specify the principal amount, tenure, and agreed interest rate.
HSC Board Examination Question Scenario
In the HSC examination, this question is typically framed as follows:
"Draft a letter to a depositor thanking him / her for placing a fixed deposit with the company and enclosing the Fixed Deposit Receipt, citing the resolution passed at the Board Meeting."
Official HSC Step-Wise Marking Breakdown (5 Marks)
Examiners evaluate secretarial correspondence based on structural layout and accurate statutory schedules:
| Component | Required Exam Content | Marks |
|---|---|---|
| Letterhead & Layout | Company Name, Registered Address, 21-digit CIN, Phone, Email, Website, Ref. No., and Date. | 1 Mark |
| Inside Address & Subject | Depositor Name, Address, concise Subject Line, and formal Salutation. | 1 Mark |
| Body of the Letter | Acknowledgment of application/cheque, Board resolution, deposit schedule table, and goodwill closing. | 2 Marks |
| Sign-off & Enclosure | Complimentary close ("Yours faithfully"), Secretary signature block, and mandatory Enclosure ("Encl: Fixed Deposit Receipt No. ..."). | 1 Mark |
| Total Marks | Question 7 (Attempt Any 2 Letters out of 3 = 10 Marks Total) | 5 Marks |
Solved Model Answer: Letter of Thanks to Depositor
HORIZON TEXTILES LIMITED
Registered Office: 55, Textile Park, Bhiwandi, Thane - 421302.
CIN: L17120MH2012PLC456789
Phone: 02522 - 277889
Email: deposits@horizontextiles.com
Website: www.horizontextiles.com
Ref. No.: HTL/DEP/T-09/2026-27
Date: 5th December 2026
To,
Mr. Vikas R. Rane,
Block A-14, Gokuldham Society, Film City Road,
Goregaon (East), Mumbai - 400063.
Subject: Letter of Thanks for Placing Fixed Deposit with the Company.
Dear Sir,
We are grateful to you for expressing your trust and confidence in the financial stability of our company by investing a sum of ₹ 1,00,000/- (Rupees One Lakh Only) under our Fixed Deposit Scheme.
We acknowledge the receipt of your completed deposit application along with Cheque No. 445566 dated 28th November 2026, drawn on HDFC Bank, Goregaon (East) Branch. The Board of Directors, at their meeting held on 2nd December 2026, has formally accepted your deposit on the terms and conditions outlined in the deposit prospectus.
The particulars of your Fixed Deposit are set out in the schedule below:
| FDR No. | Amount of Deposit (₹) | Tenure / Period | Rate of Interest | Date of Maturity |
|---|---|---|---|---|
| 3522 | 1,00,000/- | 36 Months | 9.0% p.a. | 4th December 2029 |
The Fixed Deposit Receipt (FDR No. 3522) is enclosed herewith. Please verify the details and retain the receipt safely, as it will be required to be surrendered at the time of maturity or renewal. Interest on the deposit will be remitted half-yearly directly to your registered bank account via NEFT / ECS.
We look forward to a long and mutually rewarding association with you and assure you of our prompt services at all times.
Thanking you.
Yours faithfully,
For Horizon Textiles Limited
(Signature)
Ms. Priya Kadam
Company Secretary
Encl: Fixed Deposit Receipt No. 3522
Examiner's Secret: 3 Critical Points for Scoring Full Marks
- Mandatory Enclosure Line: Always write
Encl: Fixed Deposit Receipt No. ...at the bottom-left margin. Without this enclosure, the letter is legally incomplete.- Statutory 21-Day Gap: Ensure that the date of the letter is within 21 days of the cheque date mentioned in the body (e.g., cheque dated 28th November 2026 and letter dated 5th December 2026 = 7 days gap).
- Courteous Goodwill Tone: A depositor is an unsecured creditor providing short-term capital. The tone must be exceptionally polite, appreciative, and reassuring regarding the safety of funds.
Frequently Asked Questions (HSC Board Exam FAQs)
1. Within how many days must an FDR be issued to a depositor?
Under Rule 12 of the Companies (Acceptance of Deposits) Rules, 2014, a company must furnish the Fixed Deposit Receipt to the depositor within 21 days from the date of receipt of the deposit amount or realization of the cheque.
2. Can a company accept public deposits for more than 36 months?
No. Under the Companies Act, 2013, no company can accept or renew any public deposit for a period less than 6 months or more than 36 months.
3. Is the Fixed Deposit Receipt a negotiable instrument?
No. An FDR is a non-transferable and non-negotiable document of title. It serves as legal acknowledgment of the debt owed by the company to the registered depositor.