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IEPF (Accounting, Audit, Transfer and Refund) Amendment Rules, 2024

MCA Gazette Notification No. G.S.R. 414(E) dated 16.07.2024

Relevant Act/ Rule: Companies Act, 2013 and IEPFA(Accounting, Audit, Transfer and Refund) Rules, 2016

Relevant Section/Rule: Section 124,125, 469 and Rule 6, 6A

Central Government has notified IEPF (Accounting, Audit,Transfer and Refund) Amendment Rules, 2024 vide G.S.R. 414(E) on July 16, 2024 to amend Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016. The amendment will be effective from July 16, 2024. Following are the key changes made:

  1. Form IEPF-3 shall be replaced by Form IEPF-4 and Form IEPF-7 with Form IEPF-1.
  2. Amendment to Rule 6 and 6A  for modification in the online transfer process for amounts payable to the IEPF Authority  
  3. Substitution of new Forms, for the existing Forms IEPF-1, IEPF-1A, IEPF-2

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