## Report on the Investor Education and Protection Fund Authority Accounting, Audit, Transfer and Refund Amendment Rules, 2021
**1. Executive Summary:**
This report analyzes the Investor Education and Protection Fund Authority Accounting, Audit, Transfer and Refund Amendment Rules, 2021, as published in the Gazette of India on June 9, 2021. This amendment primarily addresses the transfer of shares to the Investor Education and Protection Fund (IEPF) Authority, specifically those shares arising from the application of subsection 9 of section 90 of the Companies Act, 2013. The core purpose of the amendment is to establish clear procedures for companies to transfer such shares to the IEPF Authority, including the handling of associated benefits and reporting requirements. The key findings highlight the mandated procedures for share transfer, the freezing of voting rights, and the handling of benefits accruing from the transferred shares.
**2. Introduction:**
This report aims to provide a comprehensive overview of the Investor Education and Protection Fund Authority Accounting, Audit, Transfer and Refund Amendment Rules, 2021, based solely on the text of the official gazette notification provided. The report focuses on the key changes introduced by this amendment and their implications for affected parties.
**3. Policy Overview:**
* **Original Policy:** This amendment modifies the Investor Education and Protection Fund Authority Accounting, Audit, Transfer and Refund Rules, 2016.
* **Core Objective(s):** Based on the provided text, the amendment’s core objective is to establish a clear and standardized process for the transfer of shares to the IEPF Authority under specific circumstances defined by subsection 9 of section 90 of the Companies Act, 2013, and to define the treatment of resultant benefits arising from such shares.
**4. Background and Rationale:**
The amendment appears to address the need for clarity and standardization in the process of transferring shares to the IEPF Authority as required by subsection 9 of section 90 of the Companies Act, 2013. Without a defined process, companies may face ambiguity in fulfilling their obligations regarding share transfers, potentially leading to inconsistencies and delays. The amendment addresses these potential inconsistencies and provides a defined, legally supported process.
**5. Key Provisions / Changes:**
The amendment introduces specific changes focusing on the transfer of shares under subsection 9 of section 90 of the Companies Act, 2013. Key changes include:
* **Insertion of Rule 6A: Manner of transfer of shares under subsection 9 of section 90 of the Act to the Fund.** This is a new rule detailing the procedure for companies to transfer shares to the IEPF Authority.
* **New Provision:** Shares must be credited to a DEMAT account opened by the IEPF Authority within 30 days of becoming due for transfer. The transfer is deemed a transmission of shares. The shares are transferred without any restrictions and cannot be reclaimed.
* **Effect:** This provides a mandated timeframe and mechanism for the transfer, ensuring timely and unrestricted transfer of the shares.
* **Detailed Procedure for Share Transfer (Rule 6A):** The amendment specifies different procedures depending on whether the shares are held in a depository or in physical form.
* **New Provision (Depository):** The company informs the depository via corporate action, and the depository effects the transfer.
* **New Provision (Physical Form):** The Company Secretary or authorized person applies for a new share certificate on behalf of the shareholder, noting on the certificate that it is "Issued in lieu of share certificate No..... for the purpose of transfer to IEPF under sub section 9 of section 90 of the Act". The new share certificate details are recorded in the register (Form No. SH1). The company then informs the depository via corporate action to convert the physical certificates into DEMAT form and transfer them to the Authority.
* **Effect:** This clarifies the steps for both types of shareholding, reducing ambiguity and ensuring proper documentation.
* **Reporting and Compliance (Rule 6A):** The amendment mandates specific reporting requirements.
* **New Provision:** Companies must send a statement to the Authority in Form No. IEPF4 within 30 days of the corporate action, including details of the transfer and a copy of the Tribunal's order under subsection 8 of section 90 of the Act, along with a declaration that no application under subsection 9 of section 90 of the Act has been made or is pending before the Tribunal.
* **Effect:** This ensures transparency and provides the IEPF Authority with necessary information for monitoring compliance.
* **Freezing of Voting Rights (Rule 6A):**
* **New Provision:** Voting rights on the transferred shares remain frozen. However, these shares are *not* excluded when calculating total voting rights for the purpose of the Securities and Exchange Board of India (SEBI) Substantial Acquisition of Shares and Takeovers Regulations, 2011.
* **Effect:** This prevents the IEPF Authority from exercising voting rights on the transferred shares, while still ensuring their inclusion in takeover-related calculations, to ensure compliance with SEBI regulations.
* **Handling of Benefits Accruing on Shares (Rule 6A):**
* **New Provision:** Benefits like bonus shares, splits, consolidation, and fraction shares (excluding right issues) are also credited to the DEMAT account, with a statement to the Authority in Form No. IEPF4 within 30 days.
* **Effect:** This ensures that all financial benefits associated with the shares are transferred to the IEPF, maximizing the fund's resources.
* **Delisting/Winding Up/Dividend (Rule 6A):** The amendment covers these situations.
* **New Provision:** If the company is delisted, the Authority surrenders shares and credits proceeds to the Fund. If the company is being wound up, the Authority surrenders securities and credits the amount to the Fund. Further dividends are also credited to the Fund. Separate ledger accounts are to be maintained for these proceeds.
* **Effect:** Provides a process to manage shares/securities in these specific scenarios.
* **Remittance and Reporting of Amounts (Rule 6A):**
* **New Provision:** Amounts to be credited to the Fund under subrules 9, 10, and 11 shall be remitted to the specified IEPF Authority account in Punjab National Bank, with details furnished in Form No. IEPF7 within 30 days. All amounts must be transferred without restrictions and cannot be claimed back.
* **Effect:** Further clarifies the financial aspects of the transfer.
* **Reporting of Non-Compliance (Rule 6A):**
* **New Provision:** The Authority shall furnish a report to the Central Government as and when non-compliance of the rules by companies comes to its knowledge.
* **Effect:** Creates accountability for companies, and a monitoring process to ensure compliance.
* **Substitution of Forms IEPF4 and IEPF7:** The amendment replaces the existing Forms IEPF4 and IEPF7 with revised versions.
* **New Provision:** The new forms outline the specific information to be provided when reporting share transfers (IEPF4) and amounts credited to the IEPF (IEPF7).
* **Effect:** Ensures standardized and comprehensive reporting.
**6. Target Audience and Stakeholders:**
Based on the provided text, the primary target audience and stakeholders are:
* Companies governed by the Companies Act, 2013, particularly those with shares subject to transfer under subsection 9 of section 90.
* The Investor Education and Protection Fund (IEPF) Authority.
* Company Secretaries or individuals authorized by the Board of Directors to handle share transfers.
* Depositories.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The IEPF Authority is the primary body responsible for overseeing and managing the implementation of these rules. Companies are responsible for adhering to the specified procedures for share transfer and reporting.
* **Timelines:** The amendment specifies a 30-day timeline for several actions: crediting shares to the DEMAT account, submitting statements in Form No. IEPF4, and remitting amounts to the IEPF Authority account along with Form IEPF7.
* **Procedures:** Companies must follow the specific procedures outlined in Rule 6A for transferring shares, differentiating between shares held in depository accounts and physical form. Corporate actions are required to effect the transfers.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these amendments are:
* **Standardized Share Transfer Process:** A clear and consistent process for transferring shares to the IEPF Authority under subsection 9 of section 90 of the Companies Act, 2013.
* **Increased Efficiency:** Streamlined procedures for companies to comply with share transfer requirements.
* **Enhanced Transparency:** Improved reporting mechanisms for tracking share transfers and associated benefits.
* **Effective Management of IEPF Funds:** Proper management of proceeds realized from shares held by the Authority, including dividends, delisting proceeds, and winding-up proceeds.
* **Improved Compliance:** Increased compliance with the Companies Act, 2013 and associated rules.
**9. Conclusion:**
The Investor Education and Protection Fund Authority Accounting, Audit, Transfer and Refund Amendment Rules, 2021, represent a significant step towards standardizing and clarifying the process of transferring shares to the IEPF Authority under specific circumstances. By providing clear procedures, reporting requirements, and guidelines for handling benefits, the amendment aims to ensure efficient management of the IEPF and compliance with relevant regulations. The amendments are particularly important for companies subject to subsection 9 of section 90 of the Companies Act, 2013, as they provide a framework for fulfilling their share transfer obligations. The clarity provided by these amendments should improve transparency and ensure efficient management of the IEPF.
Key Entities Referenced
New Delhi: Place of publication of the gazette notification, located in Delhi.
Companies Act, 2013: Indian legislation governing companies. Specifically sections 125, 124, 90 and 469 are mentioned.
Central Government: The government of India.
Investor Education and Protection Fund Authority Accounting, Audit, Transfer and Refund Rules, 2016: The specific set of rules being amended by this notification.
Investor Education and Protection Fund Authority: An authority related to investor education and protection fund.
DEMAT Account: Account with Depository Participant for holding securities in dematerialized form.
Company Secretary: An officer responsible for compliance related activities in a company
Board: Board of Directors of a Company
Form No. SH1: A form specified in the Companies Share Capital and Debentures Rules, 2014.
Companies Share Capital and Debentures Rules, 2014: Rules pertaining to share capital and debentures of companies.
Form No. IEPF4: A form related to the statement of shares transferred to the Investor Education and Protection Fund.
Tribunal: Court of Law.
Securities and Exchange Board of India Substantial Acquisition of Shares and Takeovers Regulations, 2011: Regulations governing substantial acquisition of shares and takeovers in India.
Securities and Exchange Board of India Delisting of Equity Shares Regulations, 2009: Regulations related to the delisting of equity shares.
Form No. IEPF7: A form for statement of amounts credited to IEPF on account of shares transferred to the fund.
Punjab National Bank: A bank where the IEPF Authority maintains a specified account.
Manoj Pandey: Jt. Secy.
Government of India Press, Ring Road, Mayapuri, New Delhi: Location of Dte of Printing.
Controller of Publications, Delhi: Publisher of the Gazette notification.
रिज(cid:7021)(cid:7069)ी स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एल.-अ.-09062021-227437
xxxGIDExxx
CG-DL-E-09062021-227437
असाधारण
EXTRAORDINARY
भाग II—ख(cid:7003) ड 3—उप-ख(cid:7003)ड (i)
PART II—Section 3—Sub-section (i)
(cid:7079)ािधकार स े(cid:7079)कािशत
PUBLISHED BY AUTHORITY
स.ं 318] नई (cid:7408)द(cid:7016)ली, बधु वार, जनू 9, 2021/(cid:6996)य (cid:7020)े ठ 19, 1943
No. 318] NEW DELHI, WEDNESDAY, JUNE 9, 2021/JYAISHTHA 19, 1943
कारपोरेट काय (cid:6981) म(cid:7074)ं ालय
अिधसचू ना
नई (cid:7408)द(cid:7016)ली, 9 जून, 2021
सा.का.िन. 396(अ).—क(cid:7286)(cid:7076)ीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) क(cid:7409) धारा 469 के साथ प(cid:7407)ठत
धारा 125 क(cid:7409) उपधारा (1), उपधारा (2), उपधारा (3), उपधारा (4), उपधारा (8), उपधारा (9), उपधारा (10) और
उपधारा (11), धारा 124 क(cid:7409) उपधारा (6) और धारा 90 क(cid:7409) उपधारा (9) और उपधारा (9क) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का
(cid:7079)योग करत े (cid:7263)ए, िविनधानकता(cid:6981) िश(cid:6979)ा और सरं (cid:6979)ण िनिध (cid:7079)ािधकरण (लेखा, संपरी(cid:6979)ा, अंतरण और (cid:7079)ितदाय) िनयम,
2016 का और संशोधन करने के िलए िन(cid:7388)िलिखत िनयम बनाती ह,ै अथा(cid:6981)त:्-
1. सिं (cid:6979)(cid:7385) नाम, िव(cid:7021)तार और (cid:7079)ारंभ.- (1) इन िनयम(cid:7298) का संि(cid:6979)(cid:7385) नाम िविनधानकता(cid:6981) िश(cid:6979)ा और संर(cid:6979)ण िनिध
(cid:7079)ािधकरण (लेखा, संपरी(cid:6979)ा, अतं रण और (cid:7079)ितदाय) संशोधन िनयम, 2021 है।
(2) य ेिनयम राजप(cid:7074) म (cid:7286)इनके (cid:7079)काशन क(cid:7409) तारीख से (cid:7079)व(cid:7275)ृ ह(cid:7298)गे।
2. िविनधानकता(cid:6981) िश(cid:6979)ा और संर(cid:6979)ण िनिध (cid:7079)ािधकरण िनयम, 2016 म(cid:7286), (क) िनयम 3 म(cid:7286), उपिनयम (2) के, खंड
(च) के प(cid:7391)ात, िन(cid:7388)िलिखत अतं :(cid:7021)थािपत (cid:7408)कया जाएगा, अथात(cid:6981) ्:-
“(चक) अिधिनयम क(cid:7409) धारा 90 क(cid:7409) उपधारा (9) के परंतुक के अनुसरण म(cid:7286) (cid:7079)ािधकरण (cid:7367)ारा रखे गए सभी शेयर
और ऐसे शेयर(cid:7298) के प(cid:7407)रणाम(cid:7021)व(cid:7272)प उ(cid:7004)प(cid:7382) सभी िहत लाभ, िबना (cid:7408)कसी िनब(cid:7304)धन के;”
(ख) िनयम 6 के प(cid:7391)ात,् िन(cid:7388)िलिखत िनयम अतं :(cid:7021)थािपत (cid:7408)कया जाएगा, अथा(cid:6981)त:-
3075 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“6क. इस अिधिनयम क(cid:7409) धारा 90 क(cid:7409) उपधारा (9) के अधीन िनिध म (cid:7286) शये र(cid:7298) के अतं रण क(cid:7409) रीित: (1) उ(cid:7334)
(cid:7079)योजन के िलए (cid:7079)ािधकरण (cid:7367)ारा खोल े जाने वाले (cid:7079)ािधकरण के डीमेट लेखा म (cid:7286) ऐसे शेयर(cid:7298) को, िनिध म(cid:7286) अंतरण के िलए
देय होने क(cid:7409) तारीख से तीस (cid:7408)दन(cid:7298) क(cid:7409) अविध के भीतर, जमा (cid:7408)कया जाएगा:
परंतु यह (cid:7408)क िनिध म (cid:7286)कंपिनय(cid:7298) (cid:7367)ारा शेयर(cid:7298) का अंतरण शेयर(cid:7298) का ह(cid:7021)तांतरण समझा जाएगा और िनिध म(cid:7286) शेयर(cid:7298) का
अंतरण करते (cid:7263)ए, कंपिनय(cid:7298) को शेयर(cid:7298) के ह(cid:7021)तांतरण हते ु अनुसरण क(cid:7409) जान े वाली (cid:7079)(cid:7408)(cid:7059)या का अनुपालन करना होगा:
परंत ु यह भी (cid:7408)क ऐस े शेयर (cid:7079)ािधकरण को िबना (cid:7408)कसी िनबध(cid:7304) न के अंत(cid:7407)रत (cid:7408)कए जाएगं े और (cid:7079)ािधकरण स े ऐसे
शेयर(cid:7298) क(cid:7409) वापसी दावे के संबंध म(cid:7286) कोई आवेदन फाइल नह(cid:7277) (cid:7408)कया जाएगा।
(2) ऐस े शेयर(cid:7298) के (cid:7079)भावी अतं रण के (cid:7079)योजन के िलए, बोड(cid:6981) कंपनी सिचव या (cid:7408)कसी अ(cid:7008)य (cid:7390)ि(cid:7334) को ज(cid:7272)री
द(cid:7021)तावेज(cid:7298) को ह(cid:7021)ता(cid:6979)र करने के िलए (cid:7079)ािधकृत करेगा।
(3) शेयर(cid:7298) का अंतरण करने के िलए कंपनी िन(cid:7388)िलिखत (cid:7079)(cid:7408)(cid:7059)या का अनपु ालन करेगी, अथा(cid:6981)त:्-
(क) (cid:7079)भावी अंतरण के (cid:7079)योजन के िलए, जहां शेयर(cid:7298) का िडपॉिजटरी म(cid:7286) लने देन होता ह-ै
(I) जहां (cid:7079)ािधकरण के प(cid:6979) म (cid:7286) अतं रण के िलए शेयरधारक(cid:7298) के अपने खात े ह,(cid:7289) वहां कंपनी िन(cid:6979)ेपागार
को कारपोरेट कार(cid:6981)वाई के मा(cid:7007)यम से सूिचत करेगी।
(II) ऐसी सूचना क(cid:7409) (cid:7079)ाि(cid:7385) पर, िन(cid:6979)पे ागार (cid:7079)ािधकरण के डीमटे खाते म (cid:7286) शेयर(cid:7298) के अंतरण को (cid:7079)भावी
करेगा।
(ख) भौितक (cid:7272)प के शेयर(cid:7298) के अतं रण के (cid:7079)योजन(cid:7298) के िलए –
(I) कंपनी सिचव या बोड (cid:6981) (cid:7367)ारा (cid:7079)ािधकृत (cid:7390)ि(cid:7334), संबिं धत शेयरधारक क(cid:7409) तरफ स े नए शेयर
(cid:7079)माणप(cid:7074) जारी करने के िलए कंपनी को आवदे न दगे ा;
(II) खंड (क) के अधीन आवेदन क(cid:7409) (cid:7079)ाि(cid:7385) पर, ऐसे (cid:7079)(cid:7004)येक शये रधारक के िलए एक नया शेयर
(cid:7079)माणप(cid:7074) जारी (cid:7408)कया जाएगा और (cid:7079)माण प(cid:7074) के मु(cid:6990)य प(cid:7399)ृ पर यह िलखा जाएगा (cid:7408)क “इस
अिधिनयम क(cid:7409) धारा 90 क(cid:7409) उपधारा (9) के अधीन आईईपीएफ को अंतरण के (cid:7079)योजन हते ुशये र
(cid:7079)माणप(cid:7074) स(cid:6990)ं या ............ के एवज म(cid:7286) जारी (cid:7408)कया गया” और यही इस (cid:7079)योजन के िलए रखे गए
रिज(cid:7021)टर म (cid:7286)अिभिलिखत (cid:7408)कया जाएगा;
(III) (cid:7079)(cid:7004)येक शेयर (cid:7079)माणप(cid:7074) का िववरण (cid:7079)(cid:7272)प एसएच-1 म (cid:7286) (cid:7408)कया जाएगा जैसा (cid:7408)क कंपनी (शये रपूंजी
और िडब(cid:7286)चस(cid:6981)) िनयम, 2014 म (cid:7286)िविन(cid:7416)द(cid:7397)(cid:6981) ह;ै
(IV) नया शेयर (cid:7079)माणप(cid:7074) जारी (cid:7408)कए जाने के प(cid:7391)ात,् कंपनी िन(cid:6979)ेपागार को शेयर (cid:7079)माणप(cid:7074) को
डीमैट (cid:7079)(cid:7272)प म(cid:7286) प(cid:7407)रव(cid:7414)त(cid:6981)त करन े और (cid:7079)ािधकरण के प(cid:6979) म (cid:7286) अतं रण के िलए कारपोरेट कार(cid:6981)वाई के
मा(cid:7007)यम से सूिचत करेगी।
(4) कंपनी कारपोरेट कार(cid:6981)वाई के मा(cid:7007)यम से ऐस े अंतरण करेगी और अपने अिभलेख के िलए इसक(cid:7409) (cid:7079)ितय(cid:7298) को
संरि(cid:6979)त रखगे ी।
(5) ऐसा अतं रण करते (cid:7263)ए, कंपनी, िनयम 6क के उपिनयम (4) के अधीन कारपोरेट कार(cid:6981)वाई के 30 (cid:7408)दन(cid:7298) के
भीतर, (cid:7079)ािधकरण को (cid:7079)(cid:7272)प स.ं आईईपीएफ-4 म(cid:7286) िववरण भेजेगी, िजसम(cid:7286) ऐसे अंतरण(cid:7298) का िववरण िनिहत है और कंपनी
भी इस अिधिनयम क(cid:7409) धारा 90 क(cid:7409) उपधारा (8) के अधीन अिधकरण के आदेश क(cid:7409) एक (cid:7079)ित संल(cid:7336) करेगी और साथ ही
यह घोषणा करेगी (cid:7408)क इस अिधिनयम क(cid:7409) धारा 90 क(cid:7409) उपधारा (9) के अधीन अिधकरण के सम(cid:6979) कोई आवेदन नह(cid:7277)
(cid:7408)कया गया ह ैया अिधकरण के सम(cid:6979) ऐसा कोई आवेदन लंिबत नह(cid:7277) ह।ै
(6) िनिध को अतं (cid:7407)रत शेयर(cid:7298) पर मतािधकार िशिथल रहग(cid:7286) :े
परंत ु यह (cid:7408)क भारतीय (cid:7079)ितभूित और िविनमय बोड (cid:6981) (शेयर(cid:7298) का मह(cid:7004)वपूण(cid:6981) अिध(cid:7061)हण और अज(cid:6981)न) िविनयम, 2011
के (cid:7079)योजन के िलए, ऐसे शेयर(cid:7298) िज(cid:7008)ह (cid:7286) (cid:7079)ािधकरण को अंत(cid:7407)रत (cid:7408)कया गया ह,ै को कुल मतािधकार क(cid:7409) गणना के समय,
गणना से अपव(cid:7414)ज(cid:6981)त नह(cid:7277) (cid:7408)कया जाएगा।[भाग II—ख(cid:7003) ड 3(i)] भारत का राजप(cid:7074) : असाधारण 3
(7) कंपनी उपिनयम (3) के अधीन फाइल (cid:7408)कए गए ऐसे सभी िववरण(cid:7298) को सभी सहायक द(cid:7021)तावेज(cid:7298) सिहत,
उसी (cid:7079)(cid:7272)प म (cid:7286)रखगे ी और (cid:7079)ािधकरण को ऐस ेअिभलेख(cid:7298) के िनरी(cid:6979)ण का अिधकार होगा।
(8) ऐस े शेयर(cid:7298) जैसे बोनस शेयर, (cid:7021)पिलट शेयर, कंसोिलडेसन, (cid:7080)ै(cid:6989)शन शेयर(cid:7298) और राइट इ(cid:7019)यू के अलावा ऐसे ही
शेयर(cid:7298) क(cid:7409) (cid:7079)ाि(cid:7385) से होने वाले लाभ को भी कंपिनय(cid:7298) (cid:7367)ारा ऐसे डीमेट खाते म(cid:7286) जमा (cid:7408)कया जाएगा जो ऐसे अंतरण(cid:7298) के
िववरण(cid:7298) सिहत कारपोरेट काय(cid:6981)वाही के तीस (cid:7408)दन(cid:7298) के भीतर (cid:7079)(cid:7272)प सं. आईईपीएफ-4 म(cid:7286) िववरणी (cid:7079)ािधकरण को भेजगे ी।
(9) य(cid:7408)द कंपनी को असूचीब(cid:7373) (cid:7408)कया गया ह ै तो (cid:7079)ािधकरण भारतीय (cid:7079)ितभूित और िविनमय बोड (cid:6981) (सा(cid:7013)या
शेयर(cid:7298) का असूचीकरण) िविनमय, 2009 के अनुसार शेयर धारक(cid:7298) क(cid:7409) ओर से शेयर(cid:7298) को अ(cid:7012)य(cid:7414)प(cid:6981)त कर देगा और (cid:7079)ा(cid:7385)
आगम िनिध म (cid:7286)जमा (cid:7408)कया जाएगा तथा ऐसे आगम(cid:7298) के िलए पृथक वही खाता रखा जाएगा।
(10) य(cid:7408)द ऐसी कंपनी, िजसके शेयर और (cid:7079)ितभूितयां (cid:7079)ािधकरण के (cid:7367)ारा धा(cid:7407)रत ह,(cid:7289) का समापन (cid:7408)कया जा रहा ह ै
तो (cid:7079)ािधकरण, (cid:7079)ितभूित धारक क(cid:7409) ओर से हकदार रकम (cid:7079)ा(cid:7385) करने के िलए (cid:7079)ितभिू तय(cid:7298) को अ(cid:7012)य(cid:7414)प(cid:6981)त करेगा और ऐसी
रकम को िनिध म(cid:7286) जमा करवाएगा तथा ऐसे आगम(cid:7298) के िलए एक पृथक बही खाता रखा जाएगा।
(11) ऐसे शेयर(cid:7298) से (cid:7079)ा(cid:7385) कोई अित(cid:7407)र(cid:7334) लाभांश िनिध म(cid:7286) जमा (cid:7408)कया जाएगा तथा ऐसे आगम(cid:7298) के िलए एक पृथक
बही खाता रखा जाएगा।
(12) उपिनयम (9), उपिनयम (10) और उपिनयम (11) म(cid:7286) यथाउपबिं धत, कंपिनय(cid:7298) (cid:7367)ारा िनिध म(cid:7286) जमा क(cid:7409) जान े
वाली (cid:7408)कसी रकम को आईईपीएफ (cid:7079)ािधकरण के पंजाब नेशनल ब(cid:7289)क के िविश(cid:7397) खाते म(cid:7286) (cid:7079)ेिषत (cid:7408)कया जाएगा। [और इसके
िववरण (cid:7079)ािधकरण को (cid:7079)षे ण क(cid:7409) तारीख के तीस (cid:7408)दन(cid:7298) के भीतर (cid:7079)(cid:7272)प स(cid:6990)ं या आईईपीएफ-7 म(cid:7286) (cid:7079)(cid:7021)तुत (cid:7408)कए जाएंगे।
परंत ु यह भी (cid:7408)क ऐसी संपणू (cid:6981) रकम (cid:7079)ािधकरण को िबना (cid:7408)कसी िनब(cid:7304)धन के अंत(cid:7407)रत क(cid:7409) जाएगी और (cid:7079)ािधकरण स े
ऐसी रकम के वापसी दावे के िलए कोई आवेदन फाइल नह(cid:7277) (cid:7408)कया जाएगा।
(13) जब कभी भी कंपिनय(cid:7298) (cid:7367)ारा िनयम(cid:7298) के अननुपालन का मामला सं(cid:6980)ान आएगा तो (cid:7079)ािधकरण अपनी (cid:7407)रपोट (cid:6981)
क(cid:7286)(cid:7076)ीय सरकार को (cid:7079)(cid:7021)तुत करेगा।
(ग) (cid:7079)(cid:7272)प आईईपीएफ-4 और आईईपीएफ-7 के (cid:7021)थान पर, िन(cid:7388)िलिखत (cid:7079)(cid:7272)प रख ेजाएंग,े अथा(cid:6981)त:्-
“(cid:7079)(cid:7272)प सं(cid:6990)या आईईपीएफ-4
िविनधानकता (cid:6981) िश(cid:6979)ा और सरं (cid:6979)ण िनिध
[िविनधानकता(cid:6981) िश(cid:6979)ा और संर(cid:6979)ण िनिध (cid:7079)ािधकरण
को अ(cid:7008)त(cid:7407)रत शये र(cid:7298) का िववरण
(लेखांकन, लेखा परी(cid:6979)ा, अंतरण और (cid:7079)ितदाय) िनयम,
2016 के िनयम 6(5), िनयम 6(8), िनयम 6क(5) और
िनयम 6(8) के अनुसरण म](cid:7286)
(cid:7079)(cid:7272)प क(cid:7409) भाषा 0 अ(cid:7061)ं जे ी 0 (cid:7410)हदं ी
(cid:7011)यौरे के िलए अनदु ेश (cid:7408)कट देख (cid:7286)
(cid:7407)ट(cid:7009)प ण 1- कृपया इस ई-(cid:7079)(cid:7272)प के अपलोड होन े पर सजृ न होन े वाली पावती म (cid:7286) िन(cid:7416)द(cid:7397)(cid:6981) अनसु ार ‘िविनधानकता-(cid:6981) वार
िविशि(cid:7397)य(cid:7298) को अपलोड करन ेक(cid:7409) (cid:7079)(cid:7408)(cid:7059)या’ का पालन कर(cid:7286)।
(cid:7407)ट(cid:7009)पण 2- शये र(cid:7298) स े होन े वाल े लाभ(cid:7298) के िलए आईईपीएफ-4 के (cid:7079)(cid:7004)येक एसआरएन हते ु अलग आईईपीएफ-4 फाम (cid:6981) फाइल
(cid:7408)कए जान ेआव(cid:7019)यक ह।(cid:7289)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
1. (क) *कंपनी क(cid:7409) कारपोरेट पहचान स(cid:6990)ं या (सीआईएन) पूव(cid:6981) भरा (cid:7263)आ
(ख) कंपनी क(cid:7409) वैि(cid:7393)क अवि(cid:7021)थित सं(cid:6990)या (जी एल एन)
2. (क) कंपनी/ब(cid:7289)क का नाम
(ख) कंपनी/ब(cid:7289)क के रिज(cid:7021)(cid:7069)ीकृत काया(cid:6981)लय का पता
(ग) *कंपनी/ब(cid:7289)क का ई-मेल आईडी
3. (क)* आईईपीएफ खाते म (cid:7286)अतं (cid:7407)रत (cid:7408)कए गए शेयर(cid:7298) क(cid:7409) कुल सांकेितक रकम
(ख)* अंत(cid:7407)रत शेयर(cid:7298) क(cid:7409) कुल स(cid:6990)ं या
4. फाइ(cid:7410)लगं का उ(cid:7374)े(cid:7019)य
1.*(cid:7079)(cid:7272)प आईईपीएफ-1/1-आईएनवी/आईईपीएफ-4 का एसआरएन पूव(cid:6981) भरा (cid:7263)आ
2. आईईपीएफ म (cid:7286)अतं (cid:7407)रत शये र(cid:7298) पर उपा(cid:7414)ज(cid:6981)त लाभ(cid:7298) क(cid:7409) घोषणा क(cid:7409) तारीख
3. आईईपीएफ (cid:7079)ािधकरण के डीमेट खाते पर कारपोरेट कार(cid:6981)वाई क(cid:7409) तारीख
5. *िव(cid:7275)ीय वष(cid:6981) िजससे यह रकम संबिं धत ह ै
अनलु (cid:7336)क अनलु (cid:7336)क(cid:7298) क(cid:7409) सचू ी
1. *समाचार प(cid:7074) िव(cid:6980)ापन क(cid:7409) (cid:7079)ित या अिधिनयम क(cid:7409) धारा संल(cid:7336) कर(cid:7286) .............
90 क(cid:7409) उप-धारा (8) के अधीन अिधकरण के आदेश क(cid:7409) (cid:7079)ित इस
घोषणा के साथ (cid:7408)क कोई भी आवेदन अिधिनयम क(cid:7409) धारा 90 संल(cid:7336) कर(cid:7286) ..............
क(cid:7409) उपधारा के अधीन नह(cid:7277) ह।ै
2. ऐि(cid:6994)छक अनलु (cid:7336)क, य(cid:7408)द कोई हो
घोषणा
मै कंपनी के िनदेशक मडं ल (cid:7367)ारा तारीख* .................... ((cid:7408)दन/मास/वष)(cid:6981) क(cid:7409) संक(cid:7016)प स(cid:6990)ं या*............... के
मा(cid:7007)यम से इस (cid:7079)(cid:7272)प पर ह(cid:7021)ता(cid:6979)र करने और इसे जमा करने के िलए (cid:7079)ािधकृत (cid:7408)कया गया (cid:7264)।ं
मेरी सव(cid:7299)(cid:7275)म जानकारी और िव(cid:7393)ास के अनुसार, म (cid:7289) यह घोषणा करता (cid:7264) ं (cid:7408)क इस (cid:7079)(cid:7272)प क(cid:7409) िवषय व(cid:7021)त ु और इससे
संबंिधत अनुषगं ी के संबंध म (cid:7286) कंपनी अिधिनयम, 2013 और इसके िनयम(cid:7298) क(cid:7409) सभी अप(cid:6979)े ा(cid:7312) का अनपु ालन (cid:7408)कया गया ह।ै
म(cid:7289) यह भी घोषणा करता (cid:7264) ं (cid:7408)क इसम(cid:7286) ऊपर दी गई सभी जानकारी िजसम(cid:7286) इस (cid:7079)(cid:7272)प के संल(cid:7336)क भी सि(cid:7013)मिलत ह,(cid:7289) स(cid:7004)य,
सही और पूण (cid:6981)ह ैऔर (cid:7408)कसी भी सूचना को िछपाया नह(cid:7277) गया ह।ै
* िडिजटल ह(cid:7021)ता(cid:6979)र (cid:7408)कया जाए डीएससी बॉ(cid:6989)स
* पदनाम
* िनदेशक क(cid:7409) डीआईएन; या (cid:7079)बंधक या सीईओ या सीएफओ क(cid:7409) (cid:7021)थायी आयकर खाता स(cid:6990)ं या; सिचव क(cid:7409) सद(cid:7021)यता
सं(cid:6990)या[भाग II—ख(cid:7003) ड 3(i)] भारत का राजप(cid:7074) : असाधारण 5
__________________________________________________________________________________
(cid:7407)ट(cid:7009)पणः कंपनी अिधिनयम, 2013 क(cid:7409) धारा 448 और धारा 449 क(cid:7409) ओर (cid:7007)यान आकृ(cid:7397) (cid:7408)कया जाता ह ै िजसम (cid:7286) िम(cid:7005)या
कथन और िम(cid:7005)या सा(cid:7023)य के िलए दंड का उपाबधं (cid:7408)कया गया ह।ै
(उपांत(cid:7407)रत कर(cid:7286)) (जांच कर(cid:7286)) (पूव(cid:6981) संवी(cid:6979)ा) ((cid:7079)(cid:7021)ततु कर(cid:7286))
____________________________________________________________________________________
इस ई-(cid:7079)(cid:7272)प को इले(cid:6989)(cid:7069)ोिनक मा(cid:7007)यम स े तथा कंपनी (cid:7367)ारा (cid:7408)दए गए िववरण क(cid:7409) स(cid:7004)यता के आधार पर आईईपीएफ
(cid:7079)ािधकरण (cid:7367)ारा फाइल म (cid:7286)रखा गया ह।ै ”
(cid:7079)(cid:7272)प स.ं आईईपीएफ- 7 िनिध म (cid:7286) अतं (cid:7407)रत शये र(cid:7298) के कारण
[िविनधानकता (cid:6981)िश(cid:6979)ा और सरं(cid:6979)ण िनिध (cid:7079)ािधकरण िविनधानकता (cid:6981) िश(cid:6979)ा और सरं (cid:6979)ण िनिध म (cid:7286)
जमा क(cid:7409) गई रकम(cid:7298) का िववरण
(लखे ा, सपंरी(cid:6979)ा, अतंरण और (cid:7079)ितदाय) िनयम, 2016
के िनयम 6(14) और िनयम 6क(13) के अनसु रण म](cid:7286)
(cid:7079)(cid:7272)प क(cid:7409) भाषा 0 अ(cid:7061)ं जे ी 0 (cid:7410)हदं ी
(cid:7011)यौर(cid:7298) के िलए अनदु शे (cid:7408)कट देख (cid:7286)
(cid:7407)ट(cid:7009)प ण 1 – कृपया इस ई-(cid:7079)(cid:7272)प को अपलोड करन े पर आन े वाली अिभ(cid:7021)वीकृित म (cid:7286) यथा-उि(cid:7016)लिखत ‘िविनधानकता (cid:6981) वार
(cid:7011)यौरे अपलोड करन ेक(cid:7409) (cid:7079)(cid:7408)(cid:7059)या’ का पालन कर(cid:7286)।
(cid:7407)ट(cid:7009)पण 2 – कृपया (cid:7007)यान रख (cid:7286)(cid:7408)क यह (cid:7079)(cid:7272)प एक िव(cid:7275)ीय वष (cid:6981)के िलए केवल एक बार ही भरा जाना ह।ै
फाइ(cid:7410)लंग का उ(cid:7374)े(cid:7019)य .....................
1. (क) *कंपनी क(cid:7409) कॉरपोरेट पहचान सं(cid:6990) या(सीआईएन)/ _________________ (पूव(cid:6981)-भरा (cid:7263)आ)
(ख) कंपनी क(cid:7409) वैि(cid:7393)क अवि(cid:7021) थित स(cid:6990)ं या (जी एल एन) __________________
2. (क) कंपनी का नाम __________________
(ख) कंपनी के रिज(cid:7021)(cid:7069)ीकृत काया(cid:6981)लय का पता _________________________________________
_________________________________________________________________________________
___________________________________________________________________
(ग) *कंपनी का ई-मले आईडी _____________________________________________
3. *अंत(cid:7407)रती ब(cid:7289)क का नाम ________________________6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
4. *ब(cid:7289)क स(cid:7390)ं वहार आईडी ______________________
5. *िनिध म(cid:7286) रकम के संदाय क(cid:7409) तारीख ____________________
6. *िनिध म(cid:7286) जमा क(cid:7409) गई रकम ___________________________
7. *िनिध के ब(cid:7289)क खात ेम(cid:7286) अंत(cid:7407)रत रकम के (cid:7011)यौरे
(cid:7059).स.ं िविशि(cid:7397)या ं रकम वह तारीख िजस तक िनिध
((cid:7271)पए म)(cid:7286) म (cid:7286)रकम जमा कराई जाए
(क) आईईपीएफ म (cid:7286)अतं (cid:7407)रत शेयर(cid:7298) पर लाभांश
(ख) आईईपीएफ म(cid:7286) अंत(cid:7407)रत शेयर(cid:7298) के संबंध म(cid:7286) कंपिनय(cid:7298) को
सूची से हटाने पर वसूल (cid:7408)कए गए आगम
(ग) आईईपीएफ म (cid:7286) अतं (cid:7407)रत शेयर(cid:7298) के संबंध म (cid:7286) कंपिनय(cid:7298) के
प(cid:7407)रसमापन से वसूल (cid:7408)कए गए आगम
(घ) अ(cid:7008)य
कुल
8. *िव(cid:7275)ीय वष(cid:6981) िजससे रकम संबंिधत ह ै
_________________________________________________________________
सलं (cid:7336)क
सलं (cid:7336)क(cid:7298) क(cid:7409) सचू ी
1. *लाभांश/समापन आदशे /असूचीब(cid:7373) करने के आदेश क(cid:7409) सलं (cid:7336) कर(cid:7286) __________
घोषणा करने वाल े संक(cid:7016)प क(cid:7409) (cid:7079)ित
2. वैकि(cid:7016)पक संल(cid:7336)क, य(cid:7408)द कोई हो सलं (cid:7336) कर(cid:7286) ___________
सलं (cid:7336)क हटाएं
घोषणा
म(cid:7289), िनदेशक मंडल के संक(cid:7016)प स(cid:6990)ं या *_______________ तारीख *________ ((cid:7408)दन/मास/वष(cid:6981)) (cid:7367)ारा इस (cid:7079)(cid:7272)प
पर ह(cid:7021)ता(cid:6979)र करन ेऔर इसे (cid:7079)(cid:7021)तुत करने के िलए (cid:7079)ािधकृत (cid:7408)कया गया (cid:7264)।ँ
मेरी सव(cid:7299)(cid:7275)म जानकारी और िव(cid:7393)ास के अनुसार, म (cid:7289) यह घोषणा करता (cid:7264) ं (cid:7408)क इस (cid:7079)(cid:7272)प क(cid:7409) िवषय-व(cid:7021)तु और इसके
समनुषंगी िवषय(cid:7298) के संबंध म (cid:7286) कंपनी अिधिनयम, 2013 और इसके अधीन बनाए गए िनयम(cid:7298) क(cid:7409) सभी अप(cid:6979)े ा(cid:7312) का
अनुपालन (cid:7408)कया गया है। म (cid:7289) यह भी घोषणा करता (cid:7264) ं (cid:7408)क इसम (cid:7286) ऊपर दी गई सभी जानकारी िजसम(cid:7286) इस (cid:7079)(cid:7272)प के संल(cid:7336)क
भी सि(cid:7013)मिलत ह (cid:7289)स(cid:7004)य, सही और पणू (cid:6981) ह (cid:7289)और (cid:7408)कसी भी सूचना को िछपाया नह(cid:7277) गया ह।ै
*िडिजटल (cid:7272)प स ेह(cid:7021)ता(cid:6979)र (cid:7408)कया जाए। (डीएससी बॉ(cid:6989)स)
*पदनाम _______________________[भाग II—ख(cid:7003) ड 3(i)] भारत का राजप(cid:7074) : असाधारण 7
*िनदेशक क(cid:7409) डीआईएन; या (cid:7079)बंधक या सीईओ या _______________________
सीएफओ क(cid:7409) (cid:7021)थायी खाता स(cid:6990)ं या; कंपनी सिचव
क(cid:7409) सद(cid:7021)यता सं(cid:6990)या;
(cid:7407)ट(cid:7009)पणः कंपनी अिधिनयम, 2013 क(cid:7409) धारा 448 और धारा 449 क(cid:7409) ओर (cid:7007)यान आकृ(cid:7397) (cid:7408)कया जाता ह ै िजसम (cid:7286) िम(cid:7005)या
कथन और िम(cid:7005)या सा(cid:7023)य के िलए दंड का उपबधं (cid:7408)कया गया ह।ै
(उपातं (cid:7407)रत कर(cid:7286)) ((cid:7079)(cid:7272)प क(cid:7409) जाचं कर(cid:7286)) (पवू (cid:6981)सवं ी(cid:6979)ा) ((cid:7079)(cid:7021)ततु कर(cid:7286))
इस ई-(cid:7079)(cid:7272)प को इले(cid:6989)(cid:7069)ोिनक मा(cid:7007)यम से तथा कंपनी (cid:7367)ारा (cid:7408)दए गए िववरण क(cid:7409) स(cid:7004)यता के आधार पर आईईपीएफ
(cid:7079)ािधकरण (cid:7367)ारा फाइल म(cid:7286) रखा गया ह।ै
[फा. सं. 05/04/2020-आईईपीएफ]
मनोज पांडे, संय(cid:7334)ु सिचव
(cid:7407)ट(cid:7009)पण : मूल िनयम भारत के राजप(cid:7074) म(cid:7286) सं(cid:6990)या सा.का.िन. 854(अ) तारीख 5 िसतंबर, 2016 (cid:7367)ारा (cid:7079)कािशत (cid:7408)कए गए
थ े और अिधसूचना स(cid:6990)ं या सा.का.िन. 178(अ) तारीख 28 फरवरी, 2017 सा.का.िन. 1267(अ), तारीख 13
अ(cid:7334)ूबर, 2017, सा.का.िन. 472(अ) तारीख 22.05.2018 और सा.का.िन. 343(अ) तारीख 01 मई, 2019
और सा.का.िन. 371(अ) तारीख 14 अग(cid:7021)त, 2019 (cid:7367)ारा संशोिधत (cid:7408)कए गए थे।
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 09th June, 2021
G.S.R. 396 (E).—In exercise of the powers conferred by sub-sections (1), (2), (3), (4),
(8), (9), (10) and (11) of section 125, sub-section (6) of section 124 and sub-sections (9) and (9A)
of section 90 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. Short title, extent and commencement.- (1) These rules may be called the Investor
Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund)
Amendment Rules, 2021.
(2) They shall come into force on the date of their publication in the official Gazette.
2. In the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and
Refund) Rules, 2016, (a) in rule 3, in sub-rule (2), after clause (f), the following shall be
inserted, namely:-8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“(fa) all shares held by the Authority in accordance with proviso of sub-section (9) of
section 90 of the Act and all the resultant benefits arising out of such shares, without any
restrictions;”
(b) after rule 6, following rule shall be inserted, namely:-
“6A. Manner of transfer of shares under sub-section (9) of section 90 of the Act to the
Fund.- (1) The shares shall be credited to DEMAT Account of the Authority to be opened
by the Authority for the said purpose, within a period of thirty days of such shares
becoming due to be transferred to the Fund:
Provided that transfer of shares by the companies to the Fund shall be deemed to be
transmission of shares and the procedure to be followed for transmission of shares shall be
followed by the companies while transferring the shares to the fund:
Provided further that such shares shall be transferred to the Authority without any
restrictions and no application shall be filed for claiming back such shares from the
Authority.
(2) For the purposes of effecting transfer of such shares, the Board shall authorise the
Company Secretary or any other person to sign the necessary documents.
(3) The company shall follow the following procedure while transferring the shares,
namely:-
(A) for the purposes of effecting the transfer, where the shares are dealt with in a
depository-
(i) the company shall inform the depository by way of corporate action, where the
shareholders have their accounts for transfer in favour of the Authority,
(ii) on receipt of such intimation, the depository shall effect the transfer of shares in favour
of DEMAT account of the Authority;
(B) for the purposes of effecting the transfer of shares held in physical form-
(i) the Company Secretary or the person authorised by the Board shall make
an application, on behalf of the concerned shareholder, to the company, for issue of a new
share certificate;
(ii) on receipt of the application under clause (a), a new share certificate for each
such shareholder shall be issued and it shall be stated on the face of the certificate that
“Issued in lieu of share certificate No..... for the purpose of transfer to IEPF under sub-
section (9) of section 90 of the Act” and the same be recorded in the register maintained
for the purpose;
(iii) particulars of every share certificate shall be in Form No. SH-1 as specified in
the Companies (Share Capital and Debentures) Rules, 2014;
(iv) after issue of a new share certificate, the company shall inform the depository by way
of corporate action to convert the share certificates into DEMAT form and transfer in
favour of the Authority.
(4) The company shall make such transfers through corporate action and shall preserve
copies for its records.
(5) While effecting such transfer, the company shall send a statement to the Authority
in Form No. IEPF-4 within thirty days of the corporate action taken under sub-rule (4) of
rule 6A containing details of such transfer and the company shall also attach a copy of
order of the Tribunal under sub-section (8) of section 90 of the Act along with a[भाग II—ख(cid:7003) ड 3(i)] भारत का राजप(cid:7074) : असाधारण 9
declaration that no application under sub-section (9) of section 90 of the Act has been
made or is pending before the Tribunal.
(6) The voting rights on shares transferred to the Fund shall remain frozen:
Provided that for the purpose of the Securities and Exchange Board of India (Substantial
Acquisition of Shares and Takeovers) Regulations, 2011, the shares which have been
transferred to the Authority shall not be excluded while calculating the total voting rights.
(7) The company shall maintain all such statements filed under sub – rule (3) in the same
format along with all supporting documents and the Authority shall have the powers to
inspect such records.
(8) All benefits accruing on such shares like bonus shares, split, consolidation, fraction
shares and the like except right issue shall also be credited to such DEMAT account [by
the company which shall send a statement to the Authority in Form No. IEPF-4 within
thirty days of the corporate action containing details of such transfer.]
(9) If the company is getting delisted, the Authority shall surrender shares on behalf of the
shareholders in accordance with the Securities and Exchange Board of India (Delisting of
Equity Shares) Regulations, 2009 and the proceeds realised shall be credited to the Fund
and a separate ledger account shall be maintained for such proceeds.
(10) In case the company whose shares or securities are held by the Authority is being
wound up, the Authority may surrender the securities to receive the amount entitled on
behalf of the security holder and credit the amount to the Fund and a separate ledger
account shall be maintained for such proceeds.
(11) Any further dividend received on such shares shall be credited to the Fund and a
separate ledger account shall be maintained for such proceeds.
(12) Any amount required to be credited by the companies to the Fund as provided under
sub-rules (9), (10) and sub-rule (11) shall be remitted into the specified account of the
IEPF Authority maintained in the Punjab National Bank [and the details thereof shall be
furnished to the Authority in Form No. IEPF-7 within thirty days from the date of
remittance].
Provided further that all such amounts shall be transferred to the Authority without any
restrictions and no application shall be filed for claiming back such amounts from the
Authority.
(13) Authority shall furnish its report to the Central Government as and when non-
compliance of the rules by companies came to its knowledge.”10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(c). for the Forms IEPF-4 and IEPF-7, the following Forms shall be substituted, namely:—
“FORM NO. IEPF-4 Statement of shares
transferred to the Investor
Education and Protection
[Pursuant to rule 6(5), 6(8), 6A(5) and
Fund
6A(8) of the Investor Education and
Protection Fund Authority (Accounting,
Audit, Transfer and Refund) Rules, 2016]
Form language o English o Hindi
Refer instruction kit for details.
Note 2 - For each SRN of IEPF-4 different IEPF-4 forms needs to be filed for benefits
accruing on shares.
1.(a) *Corporate identity number (CIN) of company
Pre fill
(b) Global Location Number (GLN) of company
2. (a) Name of the company/bank
(b) Address of registered office of the company/bank
(c) *Email id of the company/bank
3. (a) *Total nominal amount of shares transferred to the IEPF account
(b) *Total number of shares transferred
4.Purpose of filing
Prefill
1. SRN of form IEPF-1/1-INV/IEPF-4
2. Date of Declaration of benefits accruing on Shares Transferred to IEPF.
3. Date of Corporate Action to Demat account of IEPF Authority.
4. *Financial Year to which the amount relates
Attachments List of attachments
1.*Copy of Newspaper advertisement or order of a copy of order of the Attach
Tribunal under sub-section (8) of section 90 of the Act along with a
declaration that no application under sub-section (9) of section 90 of the Act
Attach
2. Optional attachments, if any.[भाग II—ख(cid:7003) ड 3(i)] भारत का राजप(cid:7074) : असाधारण 11
Declaration
I have been authorized by the Board of directors’ resolution number* Dated * (DD/MM/YYYY)
to sign and submit this form.
To the best of my knowledge and belief, I declare that all the requirements of Companies Act, 2013 and the rules
made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied
with. I also declare that all the information given herein above is true, correct and complete including the attachments
to this form and nothing material has been suppressed.
*To be digitally signed by DSC Box
*Designation
*DIN of the director; or Income-tax permanent account number
of the manager or CEO or CFO; or Membership number
of the secretary
_________________________________________________________________________________________________
Note: Attention is also drawn to provisions of Section 448 and section 449 of Companies Act, 2013 which provide for
punishment for false statement and false evidence.
_________________________________________________________________________________________________
This eform has been taken on file maintained by IEPF Authority through electronic mode and on the
basis of statement of correctness given by the company’’.
FORM NO. IEPF-7 Statement of amounts
credited to IEPF on account of
[Pursuant to rule 6(14) and 6A(13) of the
shares transferred to the fund
Investor Education and Protection Fund
Authority (Accounting, Audit, Transfer and
Refund) Rules, 2016]
Form language o English o Hindi
Refer instruction kit for details.
Note 2. Please take a note that this form has to be filed only for one Financial Year at a time.
Purpose of filing
1.(a)*Corporate identity number (CIN) of company
Pre fill
(b) Global Location Number (GLN) of company
2. (a) Name of the company
(b) Address of registered office of the company
(c) *Email id of the company12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. *Name of Transfree Bank
4. *Bank Transaction ID
5. *Date of payment of amount to the fund
6. *Amount credited to the fund
*
7. Details of the amount transferred to bank account of the fund
S. Particulars Amount Date by which amount
No. (in Rupees) should have been
credited to the fund
(a) Dividend on shares transferred to IEPF
(b) Proceeds realized on delisting of companies with respect
to shares transferred to IEPF
(c) Proceeds realized on winding up of companies with
respect to shares transferred to IEPF
(d) Others
Total
8. *Financial Year to which the amount relates
Attachments List of attachments
Attach
1. *Copy of Resolution declaring dividend/ winding up order/ delisting order
2. Optional attachments, if any.
Attach
Remove attachment
Declaration
I have been authorized by the Board of directors’ resolution number* Dated * (DD/MM/YYYY)
to sign and submit this form.
To the best of my knowledge and belief, I declare that all the requirements of Companies Act, 2013 and
the rules made thereunder in respect of the subject matter of this form and matters incidental
thereto have been complied with. I also declare that all the information given herein above is true,
correct and complete including the attachments to this form and nothing material has been
suppressed.
*To be digitally signed by DSC Box
*Designation
*DIN of the director; or PAN of the manager or CEO
or CFO; or Membership number of the company
secretary.[भाग II—ख(cid:7003) ड 3(i)] भारत का राजप(cid:7074) : असाधारण 13
_________________________________________________________________________________
Note: Attention is also drawn to provisions of Section 448 and section 449 of Companies Act,
2013 which provide for punishment for false statement and false evidence.
_________________________________________________________________________________________________
This e-form has been taken on file maintained by IEPF Authority through electronic mode and on the
basis of statement of correctness given by the company.’’
_________________________________________________________________________________
[F. No. 05/4/2020-IEPF]
MANOJ PANDEY, Jt. Secy.
Note: The principal rules were published in the Gazette of India vide number G.S.R. 854 (E),
dated the 5th September, 2016 and amended vide notification number G.S.R. 178(E) dated
28th February, 2017, G.S.R. 1267 (E) dated 13th October, 2017, G.S.R. 472 (E) dated
22.05.2018, G.S.R. 343(E) dated 1st May, 2019 and G.S.R. 371(E) dated 14th August, 2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.