Sponsored
CS Akshay Goyal
SUMMARY OF IEPF FORMS AS PER INVESTOR EDUCATION AND PROTECTION FUND AUTHORITY (ACCOUNTING, AUDIT, TRANSFER AND REFUND) RULES, 2016
Form Name |
Applicable rule & Section |
Old Form No. |
Purpose |
Due Date |
Remarks |
| 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. |
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
what is the format of indeminity bond.please inform.