MCA Form Guide
IEPF-2 — IEPF — Statement of Unclaimed/Unpaid Amounts
Quick answer: Annual statement filed by the company with IEPF authority listing all unclaimed/unpaid amounts that may become due for transfer to IEPF in the next year. Within 90 days of the AGM (approximately by December 29 for March year-end companies). ₹1,000/day for non-filing.
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 any unpaid dividend, unclaimed debenture principal/interest, or other amounts in their books. 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 any unpaid dividend, unclaimed debenture principal/interest, or other amounts in their books.
When to file
Within 90 days of the AGM (approximately by December 29 for March year-end companies).
Penalty note
₹1,000/day for non-filing.
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-2 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-2: 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
Annual statement filed by the company with IEPF authority listing all unclaimed/unpaid amounts that may become due for transfer to IEPF in the next year. 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-2?
All companies with any unpaid dividend, unclaimed debenture principal/interest, or other amounts in their books.
What is the deadline for IEPF-2?
Within 90 days of the AGM (approximately by December 29 for March year-end companies).
What happens if IEPF-2 is filed late?
₹1,000/day for non-filing.
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-2 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-2?
Section 124, Companies Act 2013; Rule 5, IEPF 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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