Comment quoting relevant provisions on whether the following amounts received by a company will be considered deposits or not:

(i) ` 5,00,000 raised by Rohit Limited through the issue of non-convertible debentures not constituting a charge on the assets of the company and listed on a recognized stock exchange as per the applicable regulations made by the Securities and Exchange Board of India.

(ii) ` 2,00,000 received by Rishi Limited from its employee Mr. Tarun, who draws an annual salary of ` 1,50,000, as a non-interest bearing security deposit under a contract of employment.