SUMMARY OF IEPF FORMS AS PER INVESTOR EDUCATION AND PROTECTION FUND AUTHORITY (ACCOUNTING, AUDIT, TRANSFER AND REFUND) RULES, 2016
Applicable rule & Section
Old Form No.
|IEPF – 1 |
|Rule 5(4)||Form 1 INV||File Statement of amounts and shares credited to Investor Education and Protection Fund.|
|1. Within a period of thirty days of such amounts becoming due to be credited to the Fund.|
2. Within thirty days of submission of challan.
|Amount may be transferred through physical mode or through electronic means in a manner yet to be specified by central government.|
|IEPF – 2||Rule 5(8)|
|Form 5 INV||An annual statement of the amounts transferred to the designated account maintained by the company, till the said period of 7 years.||Within a period of ninety days after the holding of annual general meeting||1. The following information is to be Separately furnished and uploaded on its own website:-|
(a) the names and last known addresses of the persons entitled to receive the sum;
(b) the nature of amount;
(c) the amount to which each person is entitled;
(d) the due date for transfer into the Investor Education and Protection Fund; and
(e) Such other information as may be considered relevant for the purposes.
2. The investor-wise details are also required to be filed in separate xls files.
|IEPF – 3||Section 124 (6) and rule 6|
|New form introduced||Due to the order of court or Tribunal or any statutory authority, if the company does not transfer the amount/shares then all such details shall be filed by the company/bank.||Statement shall be filed within 30 days of end of financial year.||Shares shall be credited to an IEPF suspense account within a period of thirty days of such shares becoming due to be transferred to the Fund.|
|IEPF – 4||Rule 6(5)||New form introduced||Statement of Shares transferred to IEPF.||No due date||Procedure for transfer of shares whether held in physical form or in demat form is to be followed as mentioned in Rule 6.|
|IEPF – 5||Section 125 (3) and rule 7(1)||New form introduced||Form for claiming dividend and shares which are transferred to IEPF by Claimant.||No due date||After making online application in e-form IEPF – 5, same form is to be delivered to the registered office along with documents as mentioned in e-form.|
|IEPF – 6||Rule 8||New form introduced||Statement of Unclaimed or Unpaid amounts to be transferred to the|
Investor Education And Protection Fund.
|Within thirty days of end of financial year||If amount transferred during the current financial year is different from the amount stated last year, reason of deviation is to be provided.|