Companies Act, 2013--IEPF

Compliance by a Company vis-a-vis IEPF

CA. Deepak Harwani

In the present article, the learned author discusses about compliance by the company in respect of maintaining Investor Education and Protection Fund (IEPF) and Forms to be filed and compliance mechanism thereto.

1. About the IEPF

As per section 124(5) of the Act, any amount transferred to any unpaid/unclaimed amounts which rests with the company for 7 consecutive years shall be transferred along with interest accrued to Investor Education and Protection Fund.

2. Forms associated with Investor Education and Protection Fund

IEPF-1