Mandatory Filing of IEPF-1A with Excel Template under Rule 5(4A) of IEPF Rules, 2016

The Investor Education and Protection Fund Authority (IEPFA) had earlier amended the IEPF Rules via Notification G.S.R. 571(E) dated August 14, 2019, effective from August 20, 2019. This amendment inserted Rule 5(4A), which mandates companies that had transferred amounts under clauses (a) to (d) of Section 205C of the Companies Act, 1956 — or filed IEPF-1 under Section 125(2)(a)–(n) of the Companies Act, 2013 — to file the relevant details in Form IEPF-1A along with the prescribed Excel template, if such statements were earlier submitted in formats other than the mandated one.

Time Limit Extended for Processing Erroneously Invalidated ITRs By CPC

The Central Processing Centre (CPC), Bengaluru, had mistakenly invalidated several electronically filed income-tax returns (ITRs) for various assessment years due to technical issues. These cases had already crossed the statutory time limits for processing, including the deadline of December 31, 2024, for AY 2023–24.

Extension of Last Date for Application to Export Pharma Grade Sugar

Trade Notice No. 06/2025-26, dated June 18, 2025, was issued by the Directorate General of Foreign Trade (DGFT) to invite applications for export authorisation of Pharma Grade Sugar under a restricted export category. The notice allowed a one-time export quota of 25,000 MT specifically for bona fide pharmaceutical manufacturers.

Mandatory Accurate Reporting of Gross Wages in ECR for ELI Scheme

To ensure that only eligible employees—those earning gross wages not exceeding ₹1,00,000—receive benefits under the Employment Linked Incentive (ELI) Scheme, employers are now required to accurately report gross wages in the Electronic Challan-cum-Return (ECR).

Schedule A Demo