{"id":249520,"date":"2021-06-10T10:29:20","date_gmt":"2021-06-10T04:59:20","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=249520"},"modified":"2021-06-10T10:29:20","modified_gmt":"2021-06-10T04:59:20","slug":"investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/10\/investor-education-and-protection-fund-authority-accounting-audit-transfer-and-refund-amendment-rules-2021\/","title":{"rendered":"Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021"},"content":{"rendered":"

The Central <\/span>Government hereby makes the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021, further to amend the Investor Education and <\/a><\/span>Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely<\/span><\/p>\n

The following shall be <\/span>inserted in the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, namely:- <\/span><\/p>\n

 <\/p>\n

\n

6A. Manner of transfer of shares under sub-section (9) of section 90 of the Act to the <\/span>Fund.-<\/span><\/span><\/p>\n

(1) The shares shall be credited to DEMAT Account of the Authority to be opened <\/span>by the Authority for the said purpose, within a period of thirty days of such shares <\/span>becoming due to be transferred to the Fund: <\/span><\/span><\/p>\n

Provided that transfer of shares by the companies to the Fund shall be deemed to be <\/span>transmission of shares and the procedure to be followed for transmission of shares shall be <\/span>followed by the companies while transferring the shares to the fund: <\/span><\/span><\/p>\n

Provided further that such shares shall be transferred to the Authority without any <\/span>restrictions and no application shall be filed for claiming back such shares from the <\/span>Authority. <\/span><\/span><\/p>\n

(2) For the purposes of effecting transfer of such shares, the Board shall authorise the <\/span>Company Secretary or any other person to sign the necessary documents. <\/span><\/span><\/p>\n

(3) The company shall follow the following procedure while transferring the shares, <\/span> namely:- <\/span><\/span><\/p>\n

(A) for the purposes of effecting the transfer, where the shares are dealt with in a <\/span>depository- <\/span><\/span><\/p>\n

(i) the company shall inform the depository by way of corporate action, where the <\/span>shareholders have their accounts for transfer in favour of the Authority, <\/span><\/span><\/p>\n

(ii) on receipt of such intimation, the depository shall effect the transfer of shares in favour <\/span>of DEMAT account of the Authority; <\/span><\/span><\/p>\n

(B) for the purposes of effecting the transfer of shares held in physical form- <\/span><\/span><\/p>\n

(i) the Company Secretary or the person authorised by the Board shall make <\/span>an application, on behalf of the concerned shareholder, to the company, for issue of a new <\/span>share certificate; <\/span><\/span><\/p>\n

(ii) on receipt of the application under clause (a), a new share certificate for each <\/span>such shareholder shall be issued and it shall be stated on the face of the certificate that <\/span> \u201cIssued in lieu of share certificate No….. for the purpose of transfer to IEPF under sub-<\/span>section (9) of section 90 of the Act\u201d and the same be recorded in the register maintained <\/span>for the purpose; <\/span><\/span><\/p>\n

(iii) particulars of every share certificate shall be in Form No. SH-1 as specified in <\/span>the Companies (Share Capital and Debentures) Rules, 2014; <\/span><\/span><\/p>\n

(iv) after issue of a new share certificate, the company shall inform the depository by way <\/span>of corporate action to convert the share certificates into DEMAT form and transfer in <\/span>favour of the Authority. <\/span><\/span><\/p>\n

(4) The company shall make such transfers through corporate action and shall preserve <\/span>copies for its records. <\/span><\/span><\/p>\n

(5) While effecting such transfer, the company shall send a statement to the Authority <\/span>in Form No. IEPF-4 within thirty days of the corporate action taken under sub-rule (4) of <\/span>rule 6A containing details of such transfer and the company shall also attach a copy of <\/span>order of the Tribunal under sub-section (8) of section 90 of the Act along with a <\/span>declaration that no application under sub-section (9) of section 90 of the Act has been <\/span>made or is pending before the Tribunal. <\/span><\/span><\/p>\n

(6) The voting rights on shares transferred to the Fund shall remain frozen: <\/span>Provided that for the purpose of the Securities and Exchange Board of India (Substantial <\/span>Acquisition of Shares and Takeovers) Regulations, 2011, the shares which have been <\/span>transferred to the Authority shall not be excluded while calculating the total voting rights. <\/span><\/span><\/p>\n

(7) The company shall maintain all such statements filed under sub \u2013 rule (3) in the same <\/span>format along with all supporting documents and the Authority shall have the powers to <\/span>inspect such records. <\/span><\/span><\/p>\n

(8) All benefits accruing on such shares like bonus shares, split, consolidation, fraction <\/span>shares and the like except right issue shall also be credited to such DEMAT account [by <\/span>the company which shall send a statement to the Authority in Form No. IEPF-4 within <\/span>thirty days of the corporate action containing details of such transfer.] <\/span><\/span><\/p>\n

(9) If the company is getting delisted, the Authority shall surrender shares on behalf of the <\/span>shareholders in accordance with the Securities and Exchange Board of India (Delisting of <\/span>Equity Shares) Regulations, 2009 and the proceeds realised shall be credited to the Fund <\/span>and a separate ledger account shall be maintained for such proceeds. <\/span><\/span><\/p>\n

(10) In case the company whose shares or securities are held by the Authority is being <\/span>wound up, the Authority may surrender the securities to receive the amount entitled on <\/span><\/span>behalf of the security holder and credit the amount to the Fund and a separate ledger <\/span>account shall be maintained for such proceeds. <\/span><\/span><\/p>\n

(11) Any further dividend received on such shares shall be credited to the Fund and a <\/span>separate ledger account shall be maintained for such proceeds. <\/span><\/span><\/p>\n

(12) Any amount required to be credited by the companies to the Fund as provided under <\/span>sub-rules (9), (10) and sub-rule (11) shall be remitted into the specified account of the <\/span>IEPF Authority maintained in the Punjab National Bank [and the details thereof shall be <\/span>furnished to the Authority in Form No. IEPF-7 within thirty days from the date of <\/span>remittance]. <\/span><\/span><\/p>\n

Provided further that all such amounts shall be transferred to the Authority without any <\/span>restrictions and no application shall be filed for claiming back such amounts from the <\/span>Authority. <\/span><\/span><\/p>\n

(13) Authority shall furnish its report to the Central Government as and when non-<\/span>compliance of the rules by companies came to its knowledge.<\/span><\/span><\/p>\n<\/blockquote>\n

 <\/p>\n

FORMS : IEPF 4 & 7<\/p>\n

\"\"\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The Central Government hereby makes the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021, further to <\/p>\n","protected":false},"author":8808,"featured_media":244192,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-249520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"\nInvestor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021 | 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\" 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