MCA Notifies the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025 [Read Order]

The Ministry of Corporate Affairs (MCA) has issued Notification No. G.S.R. 733(E) dated October 1, 2025, notifying the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025.

These amended rules, which come into force on October 6, 2025 substitutes the existing Form No. IEPF-5. The amendment has been made under Section 125(3) of the Companies Act, 2013 read with Rule 7 of the IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016.

The revised Form No. IEPF-5, titled “Application to the Authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund,” is now the prescribed e-form for claimants seeking refund or transfer of amounts and shares from the IEPF.

The form requires claimants to provide detailed particulars including whether they have received an entitlement letter from the concerned company or bank, their capacity (claimant or authorised representative) and supporting documentation for such authority.

Applicants are required to furnish complete identity details such as full name, father’s name, date of birth, address, mobile number, email address, Aadhaar and PAN. For foreign nationals, passport or OCI/PIO details are mandatory. Entity applicants such as companies, LLPs or partnerships must provide their CIN/FCRN/LLPIN/registration details and particulars of incorporation.

The form also requires company or bank details, including CIN/BCIN, name and registered address. Claim particulars must specify whether the claim pertains to shares, amounts or both. Applicants must provide details of shares (folio or demat account, number, and type) and amounts (financial year, value and reason for transfer to IEPF). Supporting attachments include client master list, bank proof, cancelled cheque, identity proof, proof of entitlement, indemnity bond, and other optional documents as specified.

Declarations in the form must be made by the Authorised Representative of Entity, Authorised Representative of Individual and the Claimant, as and where applicable to confirm the correctness of information and affirmation of compliance with the Companies Act and IEPF Rules.

Stakeholders have been further informed that V3 IEPF forms are now available for filing.

Users are required to log in to the MCA website and navigate to MCA Services → Company E-filing → IEPF Services to access and submit the forms. Payments for fund transfers to the IEPF Authority must be made only through the MCA portal and not directly to Bharat Kosh.

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