here is the answer of your query
> Section 73 provides certain amounts which would not be considered as Deposits which includes one of the below mentioned point.
**Any amount received in the course of or the purpose of the business as advance for the supply of goods or provision of services provided such advance is appropriated against supply of goods or provision of service within 365 days from the receipt of such amount,**
thus, as per your question concerned, the answer for your question would be that amount received by Private Company, from customers for sale of goods/ services outstanding.,(i.e. neither sales/ service booked or amount returned to customers) , for a period greater than 365 days., be considered as Deposit.