IEPF Forms: Investor Education and Protection Fund Forms

Introduction

The Investor Education and Protection Fund (IEPF) acts as a safeguard for investors in India. Established in 1999, it promotes investor awareness and protects investor interests by collecting unclaimed or unpaid amounts—such as dividends, deposits, and debentures—that remain unclaimed for seven years.

Companies are required to use specific IEPF forms to report and transfer these amounts, while investors use designated forms to reclaim their dues. All submissions can be made through the MCA Portal under the “Company E-filing” section.

This guide outlines the various IEPF forms, their purposes, applicable fees, penalties, and step-by-step filing instructions on the MCA Portal.

What is the Investor Education and Protection Fund (IEPF)?

The Investor Education and Protection Fund (IEPF) was created under Section 205C of the Companies Act, 1956 to promote investor awareness and safeguard investor interests. Under the amended provisions, any amount that remains unclaimed or unpaid for seven years from the date it becomes due must be transferred to the IEPF. Once transferred, no claims can be made against the company for those amounts.

Funds transferred to the IEPF include:

Unpaid dividends
Refundable application money for securities
Matured deposits and debentures
Interest accrued on these amounts
Grants and donations from governments, companies, or institutions

What Is an IEPF Form?

An IEPF Form is a standardized document used to claim unclaimed dividends, matured deposits, debentures, shares, or other amounts transferred to the IEPF. These forms help ensure that rightful owners can reclaim their funds even after they have been moved to the Fund.

Claimants must submit the appropriate form online, along with supporting documents, to validate and process their claim—ensuring transparency and helping return unclaimed funds to investors.

Types of IEPF Forms

The Investor Education and Protection Fund Authority (IEPFA) uses different forms for companies/banks and investors:

For Companies/Banks

IEPF-1 & IEPF-1A

IEPF-1: Filed to report amounts and shares transferred to the IEPF. (Includes items earlier covered under the merged IEPF-3.)
IEPF-1A: A simplified version for reporting only amounts (excluding shares) transferred to the IEPF.

IEPF-2

Used to report unclaimed and unpaid amounts, including:

Dividends
Deposits and debentures
Application money
Interest on the above
Redemption proceeds
Sale proceeds of fractional shares
Also includes investor-wise details and information on the designated account where companies hold these funds for seven years before transferring them to the IEPF.

IEPF-4

Filed when a company transfers shares to the IEPF due to unclaimed dividends, as per Section 125 of the Companies Act.
If a statutory or court order prohibits the transfer, the company must file details within 30 days of the financial year-end.

IEPF-5 E-Verification Report

Submitted by the company/bank within 30 days of receiving an investor’s claim. It verifies details filed in Form IEPF-5 and includes scanned documents submitted by the claimant.

For Investors

IEPF-5

Used by investors to claim unclaimed dividends, matured deposits, debentures, or shares held by the IEPF.
Can be filed by the investor or by a legal representative in case of a deceased shareholder.
The authority may request additional clarification from the concerned company/bank.

How to Access and Submit IEPF Forms on the MCA Portal

Step-by-Step Filing Process

Visit the MCA Website: Go to the Ministry of Corporate Affairs portal.
Log In: Use your registered username and password.
Navigate to IEPF Services: Under ‘MCA Services → Company E-Filing’, select ‘IEPF Services’.
Choose the Relevant Form: Select the appropriate IEPF form (e.g., IEPF-2, IEPF-5).
Fill Out the Form: Enter required details carefully.
Save as Draft (Optional): Save progress if you wish to complete it later.
Submit the Webform: Submit electronically.
Receive SRN: A Service Request Number (SRN) will be generated for tracking.
Validation (For IEPF-2): Forms needing investor-detail validation will show “Pending for Investor details validation.”
Download PDF Copy: Download the submitted form.
Affix DSC: Sign the PDF using your Digital Signature Certificate.
Upload Signed PDF & Investor Data: Upload the signed form and supporting data files.
Make Payment: Pay the applicable filing fee.
- Missing the upload/payment deadline will cancel the SRN.
Acknowledgement: An acknowledgement is generated after successful upload and payment.

Filing Fees for IEPF Forms

Filing fees vary depending on a company’s nominal share capital, as per the Companies (Registration of Offices and Fees) Rules, 2014.
No Fee Applies To:
- IEPF-5 (Investor claim form)
- IEPF-5 E-verification Report (Filed by companies/banks)

Penalties for Non-Compliance

Penalties depend on the delay in filing:
- 2 to 12 times the normal filing fee may be charged depending on the period of delay.
- For IEPF-5 E-verification Reports, an additional ₹50 per day may apply, capped at ₹2,500.
- No penalty is charged for delayed filing of the IEPF-5 form itself.

MCA Latest Updates

1. Amendment to IEPF Authority Rules
On October 3, 2024, the Central Government issued a notification amending the Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018.
Named the Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Amendment Rules, 2024, the update aims to improve clarity in existing regulations.
Key change:
- In Rule 5, Sub-rule (2), the phrase “one Member” has been replaced with “the chief executive officer.”
The amendment takes effect immediately upon publication in the Official Gazette.
2. MCA Waives Additional Fees & Extends Deadline for IEPF Forms
On July 16, 2024, the Ministry of Corporate Affairs issued a circular announcing fee waivers and deadline extensions to support the transition from MCA21 Version 2 to Version 3.
Key updates:
- Additional fees waived for filing IEPF forms IEPF-1, IEPF-1A, IEPF-2, IEPF-4, and for e-verification of claims (IEPF-5).
- Validity of waiver: until August 16, 2024.
- A one-time relaxation is also provided for filing e-verification under the relevant IEPFA Rule until the same date.
3. Merging of IEPF Forms & Changes to Payment Process
On July 17, 2024, the MCA issued another notification simplifying IEPF filings in MCA21 Version 3.
Form Mergers:
- IEPF-3 merged with IEPF-4
- IEPF-7 merged with IEPF-1
The updated forms will now follow STP (Straight Through Processing) to streamline compliance.
Changes in Payment Process:
- Earlier, Form IEPF-7 was used to report amounts transferred to the IEPF.
- Now, payments must be made online via MCA21 using the “Pay Miscellaneous Fee” service by selecting “Investor Education and Protection Fund.”

About the Author

Ravi

Ravi is an experienced legal writer who transforms complex laws into clear, practical insights. He empowers entrepreneurs to understand their legal obligations, helping them build confident, compliant, and sustainable businesses.

January 8, 2026