Investor Education and Protection Fund (IEPF) has been established under Section 205C of the Companies Act, 1956 by way of Companies (Amendment) Act, 1999 for promotion of investors’ awareness and protection of the interests of investors. It was also provided in the Amendment Act that no claims shall lie against the Fund or the Company in respect of individual amounts which were unclaimed and unpaid for a period of seven years from the dates that they first became due for payments and no payment shall be made in respect of any such claims. The following amounts that remained unpaid and unclaimed for a period of seven years from the date they became due for payment are credited to the Fund:

  • Amounts in the unpaid dividend accounts of the companies
  • The application moneys received by companies for allotment of any securities and due for refund
  • Matured deposits with companies
  • Matured debentures with companies
  • The interest accrued on the amounts referred to in clauses (i) to (iv)
  • Grants and donations given to the fund by the Central Government, State Governments, companies or any other institutions for the purposes of the Fund;
  • And, the interest or other income received out of the investments made from the fund


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