Due Dates IEPF-1 — Transfer of Unpaid/Unclaimed Amounts to IEPF
IEPF-1 — Transfer of Unpaid/Unclaimed Amounts to IEPF
Companies Act 2013 s.125
Transfer to Investor Education & Protection Fund of amounts unpaid/unclaimed for 7 years — including unpaid dividend, matured deposits, application money, debentures.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 30 days of end of 7-year period | s.124(7) / s.125(11): ₹5-25 lakh for company + officer | Also file IEPF-2 (statement of unclaimed amounts) annually within 60 days from AGM. |
| FY 2025-26Current | Within 30 days of end of 7-year period | s.124(7) / s.125(11): ₹5-25 lakh for company + officer | Also file IEPF-2 (statement of unclaimed amounts) annually within 60 days from AGM. |
| FY 2026-27 | Within 30 days of end of 7-year period | s.124(7) / s.125(11): ₹5-25 lakh for company + officer | Also file IEPF-2 (statement of unclaimed amounts) annually within 60 days from AGM. |
FY-specific notes
FY 2024-25: Also file IEPF-2 (statement of unclaimed amounts) annually within 60 days from AGM.
FY 2025-26: Also file IEPF-2 (statement of unclaimed amounts) annually within 60 days from AGM.
FY 2026-27: Also file IEPF-2 (statement of unclaimed amounts) annually within 60 days from AGM.
The 7-year clock for each category (dividend, deposit, etc.) runs from its own due-payment date — confirm the specific amount's trigger date before transfer.
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 403 Companies Act — Additional Fee for Late ROC Filing →