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Section 124(5) of Companies Act, 2013 (erstwhile Section 205A of the Companies Act, 1956) mandates that companies transfer dividend that has been unclaimed for a period of seven years from the unpaid dividend account to the Investor Education and Protection Fund (IEPF). In accordance with the following schedule, the dividend for the years mentioned as follows, if unclaimed within a period of seven years, will be transferred to IEPF.
DETAILS OF UNCLAIMED DIVIDEND
|YEAR||TYPE||ACCOUNT NO||DIVIDEND PER SHARE||% OF DIVIDEND||DATE OF DECLARATION||DUE DATE FOR TRANSFER TO IEPF|
Transfer of equity shares to the Investor Education and Protection Fund (IEPF) Authority
In terms of Section 124 of the Companies Act, 2013, read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 and the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2017, all unpaid or unclaimed dividends are required to be transferred by the Company to the Investor Education and Protection Fund (“IEPF”) established by the Central Government, after completion of seven (7) years. The Rules, inter alia, also contain provisions for transfer of all shares in respect of which dividend has not been paid or claimed by the shareholders of the Company for seven (7) consecutive years or more in the name of IEPF Authority.
The concerned shareholders may click below for details of the shares due for transfer to the IEPF Authority.
Refund to claimants from Fund
Any person whose shares, unclaimed dividend, etc., has been transferred to the Fund, may claim their refunds to the IEPF Authority by submitting an online application in Form IEPF-5 available on the website of Investor Education and Protection Fund at www.iepf.gov.in/IEPFA/refund.html