{"id":214252,"date":"2019-05-02T17:00:04","date_gmt":"2019-05-02T11:30:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=214252"},"modified":"2019-05-02T15:34:57","modified_gmt":"2019-05-02T10:04:57","slug":"investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/02\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified\/","title":{"rendered":"Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019 &#8212; Notified"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>G.S.R. 343(E)\u2014<\/strong>In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of Section 125 and sub-section (6) of Section 124, read with Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, further to amend the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely:-<\/p>\n<p style=\"text-align: justify;\">1. (1) These Rules may be called the<strong> Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019<\/strong>.<\/p>\n<p style=\"text-align: justify;\">(2) They shall come into force on the date of their publication in the Official Gazette.<\/p>\n<p style=\"text-align: justify;\">2. In the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (hereinafter referred to as the said rules), in rule 2, in sub-rule (1), in clause (d), for the words, brackets, letter and figures \u201cand \u2018subsidiary bank\u2019 as defined in clause (k) of section 2 of State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959)\u201d, the words, figures, brackets and letter \u201c, State Bank of India constituted under Section 3 of the State Bank of India Act, 1955 (23 of 1955), \u2018 subsidiary bank\u2019 as defined in clause (k) of Section 2 of the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959) and includes any other entity which is required to transfer any fund to Investor Education and Protection Fund in accordance with any Act or statute governing it\u201d shall be substituted.<\/p>\n<p style=\"text-align: justify;\">3. In the said rules, in rule 3, in sub-rule (2) in clause (g), after the words, figures, letter and brackets \u201cSection 10B of the Banking Companies (Acquisition and Transfer of Undertaking) Act, 1980\u201d, the words, figures, letter, and brackets \u201c, sub-section (3) of Section 38A of the State Bank of India Act, 1955\u201d shall be inserted.<\/p>\n<hr \/>\n<p><strong>[Notification dt. 01-05-2019]<\/strong><\/p>\n<p><strong>[F. No. 05\/01\/2019-IEPF]<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>Ministry of Corporate Affairs<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 343(E)\u2014In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of Section 125 and <\/p>\n","protected":false},"author":8808,"featured_media":209748,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[35179],"class_list":["post-214252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-investor-education-and-protection-fund-authority"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019 -- Notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/02\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019 -- Notified\" \/>\n<meta property=\"og:description\" content=\"G.S.R. 343(E)\u2014In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of Section 125 and\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/02\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-05-02T11:30:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/05\\\/02\\\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/05\\\/02\\\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2019-notified\\\/\"},\"author\":{\"name\":\"Bhumika Indulia\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"headline\":\"Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2019 &#8212; 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