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IEPF & Shareholder Compliance – Expertvuw
Investor Protection

IEPF Compliance for Companies: Unpaid Dividends and Share Transfers

Last updated: 2 October 2026

Companies that declare dividends must track unclaimed amounts and, after seven years, transfer them — and the related shares — to the Investor Education and Protection Fund. Our team manages the notices, transfers and IEPF forms, and supports shareholder claims.

Overview

What IEPF compliance involves for a company

Under sections 124 and 125 of the Companies Act, 2013 and the IEPF Authority Rules, 2016:

  • Dividend not paid or claimed within 30 days of declaration is moved to an Unpaid Dividend Account within the next seven days.
  • Amounts that stay unclaimed for seven years are transferred to the IEPF Authority online, within 30 days of becoming due.
  • Shares on which dividends have not been claimed for seven consecutive years are also transferred to the IEPF Authority, after individual notices to shareholders and a newspaper notice, at least three months in advance.
  • Companies file the prescribed IEPF forms — including IEPF-1 (amounts transferred), IEPF-2 (unclaimed amounts, within 60 days of the AGM) and IEPF-4 (shares transferred).
  • Every company appoints a nodal officer and shows the nodal officer’s details on its website.

When a shareholder claims shares back through Form IEPF-5, the company verifies the claim and sends its report to the IEPF Authority. The forms were revised in 2024 and the claim form again in October 2025.

Based on sections 124–125 of the Companies Act, 2013 and the IEPF Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, as amended. Last updated: 27 September 2026.

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What This Service Covers

What our IEPF compliance service covers

1

Tracking unpaid dividends and the seven-year due dates

2

Individual and newspaper notices before share transfers

3

Transfers to the IEPF Authority and IEPF-1, IEPF-2 and IEPF-4 filings

4

Nodal officer appointment and website disclosures

5

Verification support for IEPF-5 claims received by the company

Key facts at a glance

7 days

To move unpaid dividend to the Unpaid Dividend Account

7 years

Unclaimed dividends and related shares go to IEPF

3 months

Minimum notice to shareholders before shares are transferred

60 days

IEPF-2 due after the AGM

Nodal officer

Details must be on the company’s website

IEPF-5

Shareholder’s claim form, verified by the company

Common Issues

Where IEPF compliance commonly goes wrong

IEPF defaults affect both the company and its shareholders.

Transfers delayed

Unclaimed amounts or shares not moved to IEPF on time.

Notices missed

Shares transferred without the required notices to shareholders.

Claims left pending

IEPF-5 claims not verified promptly, holding up shareholder refunds.

Related Services

Related services

IEPF compliance links to dividend and share records.

Dividends

Declaring and paying dividends.

NRI Share & IEPF Recovery

Shareholder claims.

Statutory Registers

Register of members.

Annual Compliance

The yearly calendar.

Documents Required

Documents we need from you

Dividend Records

Shareholder Records

Our Process

How we manage your IEPF compliance

1

Tracking

Unpaid dividends mapped to their seven-year due dates.

2

Notices

Individual and newspaper notices issued in time.

3

Transfers

Amounts and shares transferred to the IEPF Authority.

4

Filings

IEPF-1, IEPF-2 and IEPF-4 filed.

5

Website

Nodal officer and unclaimed details published.

6

Claims

IEPF-5 claims verified and reported to the Authority.

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Shareholder Claims

When shareholders claim from IEPF

The company plays a key role in every IEPF refund.

Entitlement letter

The company or its RTA issues an entitlement letter to the claimant.

Verification

The company verifies the claim and documents.

Report

Its verification report goes to the IEPF Authority.

Credit

Approved shares are credited to the claimant’s demat account.

Get in Touch

Share your query and our team will reply during business hours.






    FAQs

    Frequently Asked Questions

    When is unpaid dividend transferred to IEPF?

    After it remains unpaid or unclaimed for seven years in the Unpaid Dividend Account.

    When dividends on them have not been claimed for seven consecutive years, after notice to the shareholder.

    Yes. IEPF-2 reports unclaimed amounts and is filed within 60 days of the AGM.

    Companies covered by the IEPF rules must appoint a nodal officer and publish the details on their website.

    It verifies the claim and documents and sends its verification report to the IEPF Authority.

    About Expertvuw

    Who handles your case

    CS Chetna Shoor, Company Secretary and Director, Expertvuw

    CS Chetna Shoor

    ACS – Director, Expertvuw Management Pvt Ltd

    This work is handled by Expertvuw’s team, with filings made on the MCA portal. Certifications and audits required by law are issued by independent practising professionals engaged for your case.

    Expertvuw Management Pvt Ltd