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IEPF-1 (statement of amounts credited to the IEPF)

The statement a company furnishes to the IEPF Authority, with the online remittance, for any amount that becomes due to be credited to the Fund.

How this is timed

Amount becoming due to the Fund

Counted from an amount becoming due to be credited to the Fund under section 125(2)(a) to (n)

Regulator
MCA
Category
MCA event filings
Form
IEPF-1
Last verified
2026-09-01
Read statutory basisOpen filing portal

IEPF-1 is due within 30 days of the amount becoming due to be credited to the Fund. The amount is remitted online at the same time: rule 5(1) now reads 'remitted online', and the older challan-in-triplicate procedure through Punjab National Bank is superseded. IEPF-1 also absorbed Form IEPF-7, which no longer exists as a separate form.

What changed

Form IEPF-7 was merged into IEPF-1 by the IEPFA (AATR) Amendment Rules, 2024 of 16 July 2024, announced in General Circular 07/2024. The amendment substituted 'IEPF-1' for 'IEPF-7' wherever it occurred, and MCA's current IEPF form table lists no IEPF-7. Published rule text, including our own copy, still carries pre-amendment 'IEPF-7' strings in rule 6(13) and rule 6A(12), so those references cannot be read as a live form.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Amount becoming due to the Fundfrom an amount becoming due to be credited to the Fund under section 125(2)(a) to (n)

Within 30 days of the amount becoming due to be credited to the Fund, remitted online with a statement in Form IEPF-1, under rule 5(1) of the IEPF (AATR) Rules.

The rule

Stated as the law states it, so you can work out any period yourself.

Amount becoming due to the Fund

Within 30 days of the amount becoming due to be credited to the Fund, remitted online with a statement in Form IEPF-1, under rule 5(1) of the IEPF (AATR) Rules.

Who must comply

  • Every company required to credit an amount to the Fund under any of clauses (a) to (n) of section 125(2)
  • Every company transferring seven-year unpaid dividend from its Unpaid Dividend Account under section 124(5)

Carve-outs

  • The proviso to section 125(2) keeps the amounts in clauses (h) to (j), which are application money due for refund, matured deposits and matured debentures, out of the Fund until they have stayed unclaimed and unpaid for seven years from the date they became due for payment

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Identify the amounts that have become due to be credited to the Fund under section 125(2).
  • Prepare the investor-wise detail in the validated excel template that the web form requires.
  • Record the date each amount became due. This date starts the 30-day window.
  • Keep the records filed under rule 5(1) with the supporting documents, which the Authority may inspect.

How to file

  1. 1Log in to the MCA21 V3 portal as a business user.
  2. 2Open Form IEPF-1.
  3. 3Enter the head of account and the amount due to the Fund.
  4. 4Remit the amount online through the portal under the Miscellaneous fee service. Do not pay directly to Bharat Kosh.
  5. 5Attach the validated excel template of investor-wise detail.
  6. 6Sign the form with the digital signature of an authorised signatory.
  7. 7Submit the form within 30 days of the amount becoming due.
  8. 8Keep the record and the supporting documents available for inspection by the Authority.

MCA21 V3 portal

If you miss it

Section 450 sets the penalty where the Act and its rules provide none for the specific default: ₹10,000 on the company and on every officer in default, and a further ₹1,000 for each day the contravention continues, capped at ₹2 lakh for the company and ₹50,000 for an officer in default.

  • Where the amount is seven-year unpaid dividend, section 124(7) applies as well, at ₹1 lakh on the company plus ₹500 a day capped at ₹10 lakh and ₹25,000 on every officer in default plus ₹100 a day capped at ₹2 lakh

Recent changes affecting this

From the regulator's own circulars and notifications.

Common questions

Is there still a Form IEPF-7?

No. It was merged into IEPF-1 by the IEPFA (AATR) Amendment Rules, 2024 of 16 July 2024. MCA's current IEPF form table lists only IEPF-1, IEPF-1A, IEPF-2, IEPF-4, IEPF-5 and the IEPF-5 EVR.

Does the money still go through a bank challan?

No. Rule 5(1) now requires online remittance, and MCA's standing instruction is to pay through the portal's Miscellaneous fee service rather than directly to Bharat Kosh. The challan-in-triplicate procedure through Punjab National Bank in the older sub-rules is superseded.

Which portal handles IEPF-1?

MCA21 V3, live from 15 July 2024 in the third migration tranche. Processing also moved from Non-STP to STP when IEPF-7's route folded into it.

Last verified 2026-09-01. Confirm against the official source before you rely on it.