MCA Form Guide
IEPF-1 — IEPF — Transfer of Unpaid/Unclaimed Amounts
Quick answer: Filed by companies to transfer unpaid dividend, matured debentures, matured deposits, and other amounts to the Investor Education and Protection Fund after 7 years of remaining unclaimed. Within 30 days of the expiry of the 7-year unclaimed period. ₹1,000/day for failure to transfer to IEPF. Transferred amounts can only be recovered by shareholders through IEPF-5.
Quick answer
This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. All companies with unclaimed dividends, matured deposits, or matured debentures that have remained unclaimed for 7 consecutive years. For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
All companies with unclaimed dividends, matured deposits, or matured debentures that have remained unclaimed for 7 consecutive years.
When to file
Within 30 days of the expiry of the 7-year unclaimed period.
Penalty note
₹1,000/day for failure to transfer to IEPF. Transferred amounts can only be recovered by shareholders through IEPF-5.
Filing portal
MCA portal at the official government filing system.
Evidence checklist
Financial statements, board approvals, and prior-year records usually matter most here.
How to file
- 1
Confirm whether IEPF-1 is the correct filing for the event you are handling and that it matches the annual filing trigger.
- 2
Collect the supporting records that match IEPF-1: Financial statements, board approvals, and prior-year records usually matter most here.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Filed by companies to transfer unpaid dividend, matured debentures, matured deposits, and other amounts to the Investor Education and Protection Fund after 7 years of remaining unclaimed. This is the kind of filing that sits inside the yearly compliance rhythm. A practical approach is to prepare the support pack once, then reuse it for the next cycle. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files IEPF-1?
All companies with unclaimed dividends, matured deposits, or matured debentures that have remained unclaimed for 7 consecutive years.
What is the deadline for IEPF-1?
Within 30 days of the expiry of the 7-year unclaimed period.
What happens if IEPF-1 is filed late?
₹1,000/day for failure to transfer to IEPF. Transferred amounts can only be recovered by shareholders through IEPF-5.
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is IEPF-1 a one-time or recurring filing?
This is a recurring filing — it must be filed every year (or every half-year / quarter, as specified) as long as the company remains in existence and meets the applicability criteria.
Which law or rule requires IEPF-1?
Section 124(5), Companies Act 2013; Investor Education and Protection Fund Authority Rules 2016
Why this one matters
If the due date is tied to the AGM, plan backward from the board calendar so the filings do not bunch up at the end.
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