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ARTICLE · 28 JUNE 2021

MCA Introduces Changes To IEPF Authority (Accounting, Audit, Transfer And Refund) Rules, 2021

Nexdigm Private Limited
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The Ministry of Corporate Affairs (MCA) has notified a new set of rules for Investor Education and Protection Fund (IEPF) Authority (Accounting, Audit, Transfer and Refund) this year.

IndiaCorporate/Commercial Law
Nexdigm Private Limited
Nexdigm Private Limited
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The Ministry of  Corporate Affairs (MCA) has notified a new set of rules for Investor Education and Protection Fund (IEPF) Authority (Accounting, Audit, Transfer and Refund) this year.  It shall come into force as on the date of its publication in the Official Gazette.

Highlights of Rules, 2021:

  • Insertion of a new clause (fa) in Rule 3 sub-rule 2
  • Insertion of new Rule 6A- Manner of transfer of shares to the fund under Subsection (9) of Section 90 of the Act
  • Revision in e-Forms IEPF-4 & IEPF-7

Insertion of a new clause (fa) in Rule 3 sub-rule 2

In addition to the existing list of amounts that shall be credited to the fund (Rule 3, sub-rule 2), it will also include the amount specified under Section 90(9) and the resultant benefits arising from such shares also to be credited.

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