Compliance Calendar for Company under Investor Education and Protection Fund (IEPF) rules read with Companies Act, 2013 related to Form IEPF-1, Form IEPF-1A, Form IEPF-2, Form IEPF-3, Form IEPF-4 and Form IEPF-5

S. No. Form No. Rule No. Particular of Form Time period of fling
1.      IEPF-3 Rule 6

Details of shares and unpaid dividend

Transfer of shares to the IEPF 30 days of end of the financial year.
2.      IEPF-4 Rule 6(5) A Statement to the Fund by Company within 30 days of the corporate action taken under clause (c) of sub-rule (3) of rule 6 containing details of such transfer.

and the company shall also attach a copy of the public notice published under clause (a) of sub-rule (3) of rule 6

3.      IEPF-2

 

Annual Statement

Rule 5(8) All companies which have unclaimed and unpaid amounts are required to file an annual statement of the amounts transferred to the designated account maintained by the company, till the period of 7 years by identifying the unclaimed amounts as on the date of holding of Annual General Meeting 60 days from Annual General Meeting (AGM) every year.

 

 

4.      IEPF-2

 

Rule 7(2B) Appointment of Nodal Officer 15 days from 20.08.2019
5.      IEPF-1 Rule-5(1)

Transfer of Amount to Fund

Remittance of amount of section 125(2) (a-n) into the specified Bank Branch. within a period of 30 days of such amounts becoming due to be credited to the Fund
6.      IEPF-1A Rule-5(4A)

Statement to be furnish to Fund

Filing of Old Statement Within 60 days of publication of rules i.e. 19.10.19

Records to be maintained by the Company:

As stated in Rule 5(6c): The company shall maintain the record filed under sub – rule (1) in the same format along with all supporting documents and the Authority shall have the powers to inspect such records

Compliance Calendar for Shareholder

S. No. Form No. Rule No. Particular of the Form
1.      IEPF-5 Rule 7(1) Application to the Authority for claiming unpaid amounts and shares out of IEPF
2.      IEPF-5 Rule 7(1) Copy to the Company

Author Bio

More Under Company Law

One Comment

Leave a Comment

Your email address will not be published. Required fields are marked *