IEPF-4 (statement of shares transferred to the IEPF)

• Every company that has transferred shares to the IEPF under section 124(6) or under section 90(9)
• Every company that did not transfer shares because a restraint order, a pledge or a hypothecation applied, and must report them instead

• section 124(6)read the provision
• Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, rule 6(3) and 6(5)read the provision
• MCA IEPF services page for Form IEPF-4
• MCA IEPF FAQ, which lists the current form set and records the merger of IEPF-3 into IEPF-4

• Complete the corporate action that transfers the shares.
• Get a copy of the public notice published under rule 6(3)(a).
• Prepare the share-wise and holder-wise detail of the transfer.
• For restrained or pledged shares: prepare the details of the shares and of the unpaid dividend, and identify the order or the pledge.

1. 1Log in to the MCA21 V3 portal as a business user.
2. 2Open Form IEPF-4.
3. 3Select whether the statement reports transferred shares or shares held back under a restraint or pledge.
4. 4Enter the details of the shares and of the holders.
5. 5Attach the copy of the public notice for a transfer statement.
6. 6Sign the form with the digital signature of an authorised signatory.
7. 7Submit within 30 days of the corporate action for a transfer, or within 30 days of the end of the financial year for restrained or pledged shares.

MCA21 V3 portal

Section 124(7) sets one penalty for any failure under section 124: ₹1 lakh on the company plus ₹500 for each day the failure continues, capped at ₹10 lakh, and ₹25,000 on every officer in default plus ₹100 a day, capped at ₹2 lakh.

• The Authority's record of what the company transferred, and of what it held back and why, is what a later claimant's IEPF-5 claim is checked against, so an unfiled statement blocks the claim route rather than only the company's own compliance