IEPF-2 (statement of unclaimed and unpaid amounts)
The yearly statement of unclaimed and unpaid amounts that a company furnishes to the IEPF Authority and uploads on its own website, plus the Nodal Officer details it now carries.
Ninety days after the AGM
Counted from the holding of the annual general meeting, or the date on which it should have been held under section 96
- MCA
- MCA event filings
- IEPF-2
- 2026-09-01
IEPF-2 is due within 90 days of the annual general meeting, or of the date on which the meeting should have been held under section 96. The statement goes both to the Authority and onto the company's own website, separately for each of the previous seven financial years, and it repeats every year until the seven-year period completes. The form also carries the Nodal Officer and Deputy Nodal Officer details.
Deadlines counted from an event
Within 90 days after the annual general meeting is held, or after the date on which it should have been held under section 96, and every year afterwards until the seven-year period completes, under rule 5(8) of the IEPF (AATR) Rules.
The rule
Within 90 days after the annual general meeting is held, or after the date on which it should have been held under section 96, and every year afterwards until the seven-year period completes, under rule 5(8) of the IEPF (AATR) Rules.
Who must comply
- Every company holding unclaimed amounts of the kinds listed in section 125(2), which has to identify them as at the AGM date and report them for each of the previous seven financial years
- Every company that must keep its Nodal Officer and Deputy Nodal Officer details current with the Authority, which rule 7(2B) routes through this form
Statutory basis
Before you file
- Hold the annual general meeting, or fix the date on which it should have been held under section 96.
- Identify the unclaimed amounts under section 125(2) as at that date.
- Prepare the statement separately for each of the previous seven financial years.
- For each person: the name, the last known address, the nature of the amount, the amount due and the due date for transfer to the Fund.
- Nominate the Nodal Officer, who must be a director, the CFO or the company secretary, and any Deputy Nodal Officer.
How to file
- Log in to the MCA21 V3 portal as a business user.
- Open Form IEPF-2.
- Enter the date of the annual general meeting, or the date it should have been held.
- Enter the statement of unclaimed and unpaid amounts for each of the previous seven financial years.
- Enter the Nodal Officer and Deputy Nodal Officer details.
- Sign the form with the digital signature of an authorised signatory.
- Submit the form within 90 days of the meeting.
- Upload the same statement on the company's own website.
- Display the Nodal Officer's name and email address on the company's website.
- Repeat every year until the seven-year period completes.
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.
- The last proviso to rule 7(2A) deems every director to be the Nodal Officer where a company fails to appoint one, and makes them liable for any failure to comply with the IEPF rules
- Without current Nodal Officer details on record, the company cannot access Form IEPF-5 to file the e-verification report on a claimant's claim
Recent changes affecting this
Common questions
When exactly is IEPF-2 due?
Within 90 days after the AGM, or after the date the AGM should have been held under section 96. Rule 5(8) was substituted in 2019; the superseded version read sixty days and used the earlier of the two dates, and both texts are still visible in published copies of the rule.
Is the website upload separate from the filing?
It is part of the same duty. Rule 5(8) requires the statement to be furnished and uploaded on the company's own website, and on the Authority's website or any other website the Government specifies.
Who can be the Nodal Officer?
Rule 7(2A) restricts it to a director, the Chief Financial Officer or the company secretary. Deputy Nodal Officers may assist, but the Nodal Officer remains solely liable for their actions.