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Core Purpose

The Central Government notifies the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025, to further amend the 2016 rules by substituting Form No. IEPF-5.

Detailed Summary

The Ministry of Corporate Affairs, exercising powers under sub-sections (1), (2), (3), (4), (8), (9), (10), (11) of section 125 and sub-section (6) of section 124 read with section 469 of the Companies Act, 2013 (18 of 2013), issued Notification G.S.R. 733(E) on 1st October, 2025. This notification introduces the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025, which will come into force on 6th October, 2025. The primary amendment involves substituting Form No. IEPF-5 in the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (originally published vide G.S.R. 854 (E), dated 5th September, 2016). The new Form No. IEPF-5 is an "Application to the Authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund," as per Section 125(3) of the Companies Act, 2013, and rule 7 of the 2016 Rules. The form requires comprehensive details from applicants, including personal/entity particulars, company/bank information, claim type (shares, amount, or both), and specific details of shares or amounts claimed, including folio numbers, type of holding, financial year, and reason for non-receipt. It also mandates details for demat and bank accounts for credit, and a list of required attachments such as Client Master List, Securities Certificate, and Bank cheque copy. Declarations by the claimant or authorized representative are required, and attention is drawn to Section 448 of the Companies Act, 2013, regarding false statements. After online filing, claimants must send prescribed attachments to the Nodal Officer (IEPF) of the company/bank for verification. The principal rules have been previously amended eleven times, with the latest prior amendment being G.S.R. 552(E) dated 9th September, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03102025-266617 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 649] NEW DELHI, WEDNESDAY, OCTOBER 1, 2025/ASVINA 9, 1947 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 6th 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 Form language English Hindi 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] Refer instruction kit for filing the form All fields marked in * are mandatory 1. Entitlement Letter issued by Company/Bank Yes No If 'Yes' is selected in field no. 1 Copy of an Entitlement Letter Max 2 MB Choose File Remove Download 2. Claim is to be filed by Self Authorised Representative If filing as Authorised Representative Signed copy of Authority Letter Max 2 MB Choose File Remove Download 3. Applicant details Particulars of the applicant 3 (a) *Category of Applicant Individual Entity Individual's details (b) First Name (c) Middle Name (d) Last Name (e) Father's First Name (f) Father's Middle Name (g) Father's Last name (h) *Date of Birth (DD/MM/YYYY) Entity details (i) Type of the Entity (Company/LLP/Foreign Company/Foreign LLP/HUF/Sole Proprietorship/Partnership/Others) (j) *CIN/FCRN / LLPIN / FLLPIN / Registration No. (k) *Name of Entity (l) *Date of Incorporation (DD/MM/YYYY) Contact Details of Applicant (m) * Address of the Claimant *Address Line 1 Address Line 2 *Country *Pin Code/Zip Code *Area/Locality *City District *State/UT (n) Phone number (o) *Mobile Number (with Country code) Send OTP Re-send OTP (p) *Enter OTP for Mobile Number Verify OTP (q) *E-mail ID Send OTP Re-send OTP (r) *Enter OTP for E-mail ID Verify OTP (s) Aadhaar Number (s)(i)*Aadhaar Card of the claimant and if joint holders are there, copy of Aadhaar card of all joint holders Max 2 MB Choose Remov Download (t) Passport, OCI and PIO card number in case of foreigners and NRI (t)(i) *Copy Passport, OCI and PIO card in case of foreigners and NRI Max 2 MB Choose Remove Download (u) *PAN of the applicant Verify Company/Bank details 4 *Particulars of the company/bank from which the amount is due (a) *Corporate Identity number (CIN) of company / Bank Corporate Identification number (BCIN) (b) *Name of the company/bank (c) *Address of the registered office of the company/bank (d) *Email ID of the company/bank 5 (a) *Is it a case of transfer or transmission under rule 7 (8) & 7(9) of IEPF Rules, 2016 Yes No (b) Name of original security holder (c) Relation of claimant with security holder (d) Number of Nominee/Legal heirs/Successors/ Administrator/ Others holders (e) Name of Beneficiary (f) Copy of death certificate attested by Claimant Max 2 MB Choose Remove Download (g) Succession certificate/Probate/Will Max 2 MB Choose Remove Download (h) No Objection Certificate from other holder Max 2 MB Choose Remove Download (i) Indemnity Bond and surety affidavit Max 2 MB Choose Remove Download (j) Any other document required under rules Max 2 MB Choose Remove Download Details of the Claim 6. *Type of Claim Shares Amount Amount and Shares 7. Details of shares claimed (More than one Folio for one company/bank can be added (a) Number of Folio Max. 15 Entries +------+-------------------------+-----------------------------------------------------------------------------+---------------------------+-------------------+ | S.No.| Type of Holding | Folio No. from which | Type of Share | Number of shares | | | (Physical / Demat) | transfer has been | (Equity / Preference) | | | | | made to IEPF | | | | | | Complete Demat | | | | | | account number | | | | | | from which transfer | | | | | | has been made to ▼ | | | | | | IEPF | | | +------+-------------------------+-----------------------------------------------------------------------------+---------------------------+-------------------+ | | | | | | +------+-------------------------+-----------------------------------------------------------------------------+---------------------------+-------------------+ | | | | | | +------+-------------------------+-----------------------------------------------------------------------------+---------------------------+-------------------+ | | Total | | | | +------+-------------------------+-----------------------------------------------------------------------------+---------------------------+-------------------+ 8. Details of amount claimed (a) Number of claims Max. 15 Entries (b) Year wise details of securities/deposits for which the amount is claimed +------+-------------------------+-------------------------+-----------------------------------------------------------------------------+-----------------+-------------------------------------------------+---------------------------------------------------------+ | S.No.| Type of claim | Type of | Folio No. | Amount | Financial | Reason for | | | (Unpaid dividend/ | Holding | from which | of the | year to | non-receipt/ | | | Application money due | (Physical / | transfer has | claim | which claim | non- | | | for refund/ Matured | Demat) | been made to | | relates | encashment of | | | deposits/ Matured | | IEPF | | (YYYY- | the instrument | | | debentures/ Others | | Complete | | YYYY) | of payment | | | | | Demat | | | | | | | | account | | | | | | | | number from | | | | | | | | which | | | | | | | | transfer has | | | | | | | | been made to ▼ | | | | | | | | IEPF | | | | +------+-------------------------+-------------------------+-----------------------------------------------------------------------------+-----------------+-------------------------------------------------+---------------------------------------------------------+ | | | | | | | | +------+-------------------------+-------------------------+-----------------------------------------------------------------------------+-----------------+-------------------------------------------------+---------------------------------------------------------+ | | | | | | | | +------+-------------------------+-------------------------+-----------------------------------------------------------------------------+-----------------+-------------------------------------------------+---------------------------------------------------------+ | | Total | | | | | | +------+-------------------------+-------------------------+-----------------------------------------------------------------------------+-----------------+-------------------------------------------------+---------------------------------------------------------+ 9. *Name of Depository NSDL CDSL A. * Demat account number in which shares to be credited by company/bank (*User has to enter active demat no. with both DPID and CLIENT ID) Validate B. Details of Bank account in which amount shall be credited (prefilled) (a) Bank account number (b) Bank Name (c) IFSC Code (d) MICR Code Attachments (a) *Client Master List of De-mat A/c of the claimant / Transaction statement for demat holding Max 2 MB Choose Remove Download (b) *Securities Certificate such as Bonds/Debentures/Fixed Deposit receipts/Certificate of share/Interest warrant/Dividend warrant, Application No./Statement of transaction documents for loss of original share certificates as per rules etc.) Max 2 MB Choose Remove Download (c) *Bank cheque copy Max 2 MB Choose Remove Download (d) Optional Attachments-If any Max 2 MB Choose File Remove Download Declaration by the Authorised Representative of Entity I declare that I am authorized by the <Entity Name> vide *resolution/authorization Number * dated <dd/mm/yyyy> to fill and sign this form and 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 compiled with. I further declare that: Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information has been suppressed or concealed. All the required attachments have been completely and legibly attached to this form. Declaration by the Authorised Representative of Individual I declare that I have been duly engaged by <Individual Name> vide *authorization number Authorization No. *dated <dd/mm/yyyy> for the purpose of filing of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto. I further declare that: Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information has been suppressed or concealed. All the required attachments have been completely and legibly attached to this form. Name of the Authorised Representative Designation/Professional Qualification of the Authorised Representative Membership/DIN No /PAN No of the Authorised Representative Declaration by Claimant 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 further declare that all the information given herein including the attachments to this form is true, correct and complete and nothing material has been concealed. I declare that I have not claimed/ will not claim, the shares and/or amount claimed under the same folio and/or for same financial year on any earlier occasion for this company/bank. * I understand that I, am the claimant/authorised representative, after filing the refund claim in this form online, shall send the attachments prescribed below to Nodal Officer (IEPF) of the company / bank at its registered office in an envelope marked "claim for refund from IEPF Authority" for initiating the verification for claim 1 Print out of duly filled claim form with claimant signature 2 Copy of acknowledgement mail 3 Indemnity Bond (original) with claimant signature 4 In case of refund of matured deposit or debenture, original certificate thereto 5 Copy of Aadhaar Card 6 Proof of entitlement (certificate of share/Interest warrant Application No. etc.) 7 Cancelled Cheque leaf 8 Copy of Passport, OCI and PI card in case of foreigners and NRI 9 Signed Copy of Authority Letter if filed by Authorised representative 10 Other optional document, (if any) Save Submit E-Sign Note: Attention is also drawn to provisions of Section 448 of Companies Act, 2013 which status that- "Save as otherwise provided in this Act, if in any return, report, certificate, financial statement, prospectus, statement or other document required by, or for, the purposes of any of the provisions of this Act or the rules made thereunder, any person makes a statement, - (a) which is false in any material particulars, knowing it to be false; or (b) which omits any material fact, knowing it to be material, he shall be liable under section 447" For office use only: eForm Service request number (SRN) eForm filing date (DD/MM/YYYY) [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 5th September, 2016 and subsequently amended vide notification number G.S.R. 178(E) dated the 28th February, 2017, G.S.R. 1267 (E), dated the 13th October, 2017, G.S.R. 472 (E), dated the 22.05.2018, G.S.R. 343(E), dated the 1st May, 2019, G.S.R. 571(E), dated the 14th August, 2019, G.S.R. 396(E), dated the 09th June, 2021, G.S.R. 785(E), dated the 09th 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 16th July, 2024 and G.S.R. 552(E), dated the 9th September, 2024. 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. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2025.10.03 15:25:33 +05'30'

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