IEPFA (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025

Ministry of Corporate Affairs (MCA) has issued a notification (G.S.R. 733(E)) on 1 October 2025 amending the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 under various provisions of Sections 124, 125, and 469 of the Companies Act, 2013. The amended rules, titled the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025, will come into effect from 6 October 2025.

The key amendment involves the substitution of Form IEPF-5, which is used by investors to claim refunds from the Investor Education and Protection Fund (IEPF). The updated form aims to streamline the refund and transfer process managed by the IEPF Authority, ensuring greater clarity and efficiency in compliance procedures for companies and claimants.

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 1st October, 2025

G.S.R. 733(E).––– In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of section 125 and sub-section (6) of section 124 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely:-

1. (1) These rules may be called the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025.

(2) They shall come into force with effect from 6^th October, 2025.

2. In the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, for the Form No. IEPF-5, the following Form shall be substituted, namely:-

―Form No. IEPF-5
Application to the Authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund
[Pursuant to Section 125 (3) of the Companies Act, 2013 and rule 7 of the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules,2016]

[F. No. 05/04/2020-IEPF]
ANITA SHAH AKELLA, Jt. Secy.

Note.– The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 854 (E), dated the 5^th September, 2016 and subsequently amended vide notification number G.S.R. 178(E) dated the 28^th February, 2017, G.S.R. 1267 (E), dated the 13^th October, 2017, G.S.R. 472 (E), dated the 22.05.2018, G.S.R. 343(E), dated the 1^st May, 2019,G.S.R. 571(E), dated the 14^th August, 2019 , G.S.R. 396(E), dated the 09^th June, 2021, G.S.R. 785(E), dated the 09^th November, 2021,G.S.R. 791(E), dated the 12th November, 2021  G.S.R. 888(E), dated the 28th December, 2021., G.S.R. 414(E), dated the 16^th July, 2024 and G.S.R. 552(E), dated the 9^th September, 2024.