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Karthiga

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Published on: Jun 24, 2026

Form Iepf 1

Form IEPF-1 is the statement of the amounts that have been transferred or credited to the Investor Education and Protection Fund (IFPF) in a given period. As per the IEPF rules, any amount that a company needs to transfer to the IEPF will have to be remitted online along with Form No.IEPF-1. In this article, we look at the online procedure for filing Form Iepf 1 in detail. Also, read how to apply for

form IEPF-2?

When to file Form Iepf 1?

The transfer of funds using the Form Iepf 1 has to be made within a month or 30 days of the amount becoming due to submission to the fund.

Amounts Required to be credited in the IEPF

According to Section 125(2) of the Companies Act, the following amounts are required to be credited to the IEPF:

  • Any amount provided by the Central Government in the form of the grant should be credited in the IEPF.
  • Any donations provided by the State Government, Central Government, Companies or any other institution.
  • Any amount credited to the unpaid dividend account of a company which remains unclaimed or unpaid for seven years.
  • Any amount in the revenue account of Central Government which had been credited to the account specified under the Section 205A of the Companies Act and remained unpaid or unclaimed for a specified period.
  • Any amount is lying under the Investor Education and Protection Fund as per the Section 205C of the Companies Act.
  • Any income or interest received out of investments made from the fund.
  • Any amount received under the disgorgement order of the court.
  • Any money received by companies for allotment of any securities and due for the refund which had remained unpaid and unclaimed for seven years from the date it turns due for payment.
  • Any deposits with companies other than banking companies which has remained unpaid and unclaimed for seven years from the date it turns due for payment.
  • Any debentures with companies which had remained unpaid and unclaimed for seven years from the date it turns due for payment.
  • Any sale proceeds of shares arising out of issuance of bonus shares and merger for seven years.
  • Any redemption amount of preference shares remaining unclaimed or unpaid for seven or above years.
  • Any shares transferred with respect to unpaid or unclaimed dividend for seven years or more.
  • Any benefits arising out of shares held by IEPF under Section 124(6) like bonus shares, dividend etc.
  • Any sum received by the IEPF authority from such other sources as specified by the Central Government.
  • Any income earned by the IEPF Authority in any year.
  • Any amount payable as specified in Section 108 of the banking companies Act.
  • Any other sums of money collected by the IEPF Authority.
  • Any fees, grants and charges received by the authority under the rules.
  • Any sums received by the IEPF authority from such other sources as specified by the Central Government.
  • Any unclaimed or unpaid interest on deposits transferred to the fund.
  • Any unclaimed or unpaid interest on debentures transferred to the fund.

Applicable Fee

In the case of a company holding a share capital, the below following has to be remitted:

S.No Nominal Share Capital Scheduled Fee
1. Below 1,00,000 Rs.200 per document
2. From 1,00,000 to 4,99,999 Rs.300 per document
3. From 5,00,000 to 24,99,999 Rs.400 per document
4. From 25,00,000 to 99,99,999 Rs.500 per document
5. Above 1,00,00,000 Rs.600 per document

Note: In the case of a company not having a share capital, the applicable fee for filing Form Iepf 1 is Rs.200.

Additional Fee

S.No Period of delays Applicable Fee
1. Up to 30 days Two times of original fee
2. More than 30 to 60 days Four times of original fee
3. More than 60 to 90 days Six times of original fee
4. More than 90 to 180 days Ten times of original fee
5. More than 180 days Twelve times of original fee

Online Filing Procedure of Form Iepf 1

To file for Form Iepf 1, follow the steps given below:

Step 1: Click on the respective link to install with the Pre-requisite Software. Step 2: After installation, download the Form Iepf 1 from the official portal of IEPF. The Form Iepf 1 is given below for your reference in the pdf format:
Step 3: Complete the form with the requested detail and upload the duly filled Form Iepf 1 on MCA Portal. Step 4: Upon filling the IEPF Form-1, uploaded the same on the MCA portal and the user is required to make payment as per the scheduled fee. Step 5: Then, the submitted form will be processed, and the details while processing will be saved in the MCA portal. Step 6: After uploading the Form IEPF-1 successfully, the user is required to upload the excel related to the Form Iepf 1. Step 7: Enter the requested details in the excel sheet and click on the "Validate" button. Step 8: On validating in case of any errors found can be rectified by clicking on "errors" tab. Step 9: To upload your excel access the IEPF portal and Click on "IEPF" services  Step 10: Provide the details in excel file for investor wise details of shares transferred to IEPF. Step 11: Download the excel templates from the IEPF Portal and fill the excel template with investor-wise detail. Step 12: After filling the details, the user needs to login using the id and password, which was provided while making payment. Step 13: Now, upload the excel file along with the investor-wise details and click on "Confirm Upload" service under IEPF Services. Step 14: In case of not confirmed by the user, then after seven days, the uploaded excel will be auto-confirmed by the system.
Back to Learn

Frequently Asked Questions

Common questions about Form IEPF.

Form IEPF-1 is a statement that companies have to file to report the amounts they have transferred or credited to the Investor Education and Protection Fund (IEPF) during a given period. According to the IEPF rules, any amount that a company needs to transfer to the IEPF must be remitted online along with Form No. IEPF-1.
A company must file Form IEPF-1 within a month or 30 days of the amount becoming due for submission to the IEPF. For instance, any unclaimed dividend that remains unpaid for seven years must be transferred to the IEPF, and Form IEPF-1 should be filed within 30 days of the seven-year period ending.
The article lists various amounts that companies are required to credit to the IEPF, including unpaid dividends, matured debentures, application money due for refund, interest on deposits, and sale proceeds of fractional shares, among others, if they remain unclaimed for seven years or more.
The fee for filing Form IEPF-1 depends on the nominal share capital of the company. For companies with a share capital below ₹1 lakh, the fee is ₹200 per document. The fee increases with higher share capital, up to ₹600 per document for companies with a share capital above ₹1 crore.
The article outlines the step-by-step procedure for filing Form IEPF-1 online, which includes downloading the form, filling it with the required details, uploading it on the MCA portal, making the payment, and then uploading an Excel file with investor-wise details of the shares transferred to the IEPF.
Yes, if Form IEPF-1 is filed after the due date, an additional fee is applicable. The additional fee increases based on the period of delay, ranging from two times the original fee for delays up to 30 days to twelve times the original fee for delays beyond 180 days.
The article does not explicitly mention the consequences of not transferring the required amounts to the IEPF. However, it is a legal requirement under the Companies Act, and failure to comply may attract penalties or legal action.
While the article focuses on the procedure for companies to transfer amounts to the IEPF, it does not provide information on whether individuals or shareholders can claim refunds or unpaid amounts from the IEPF directly.
The article does not explicitly state the purpose of the IEPF. However, based on its name, it can be inferred that the IEPF aims to educate investors and protect their interests by safeguarding unclaimed or unpaid amounts owed to them by companies.
The article mentions that the requirements for companies to transfer amounts to the IEPF are outlined in the IEPF rules and Section 125(2) of the Companies Act. While it does not provide detailed guidelines or rules, it is clear that companies must comply with the applicable laws and regulations regarding the IEPF.