Form IEPF-1A is the web form filed by a company or bank to submit a statement of amounts credited to the Investor Education and Protection Fund (IEPF) in respect of amounts transferred under the erstwhile Companies Act, 1956. It is governed by Rule 5(4A) of the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016.

Companies/banks that transferred amounts referred to in clauses (a) to (d) of Section 205C(2) of the Companies Act, 1956 to the IEPF must submit the details prescribed under Rule 5(4) via IEPF-1A, using the IEPF-1A information spreadsheet.

Who Should File IEPF-1A / When is it Filed

Any company or bank that previously transferred amounts to the IEPF under the Companies Act, 1956 (via Form IEPF-1 or the legacy Form 1-INV), and whose original filing SRN was filed before 19 August 2019 (the notification date of the Second Amendment Rules), must submit the supplementary IEPF-1A statement.

Important Checkpoints Before Filing

  • Applicant must be registered on the MCA portal before filing
  • The company/bank must be registered with MCA and hold a valid, approved CIN/BCIN
  • Signatories must hold an approved DIN or valid PAN/Membership number
  • The signing director’s DIN must not be flagged for disqualification
  • The signing authority must hold a valid, non-expired, non-revoked DSC, registered on the MCA portal against the DIN/PAN/Membership number provided
  • Field 3(c) (“Amount credited to the fund”) and field 4 (“Details of the amount credited”) must match the amount originally transferred, as referenced by the SRN in field 2(a)
  • The Form IEPF-1/Form-1 INV SRN quoted in field 2(a) must have been filed before 19 August 2019
  • The SRN of Form IEPF-1/1-INV is mandatory in IEPF-1A
  • IEPF-1A cannot be filed twice for the same underlying IEPF-1/1-INV SRN
  • The total amounts across the financial-year table (field 4) must match the investor-wise details Excel attachment
  • Each investor-wise details Excel template uploaded must not exceed 20 MB

Step-by-Step Filing Process

  1. Login to MCA portal → MCA Services → IEPF Related Services
  2. Navigate to Form IEPF-1A
  3. Fill up the application, quoting the original IEPF-1/1-INV SRN
  4. Optionally save as draft
  5. Submit the webform and note the SRN
  6. Wait for investor details validation
  7. Download the generated PDF
  8. Affix DSC
  9. Upload the DSC-affixed PDF
  10. Pay Fees (zero fee)
  11. Receive acknowledgement

Signing Requirements

  • Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number

Fee Structure

The Instruction Kit marks the fee-rules section as not applicable — the filing process itself confirms a zero fee for IEPF-1A.

Processing Mode

Form IEPF-1A is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.

Frequently Asked Questions (FAQs)

Q1. How does IEPF-1A differ from IEPF-1? IEPF-1A is a supplementary statement specifically for amounts originally transferred under the Companies Act, 1956, referencing an existing IEPF-1/1-INV filing made before 19 August 2019.

Q2. Is there a fee for filing IEPF-1A? No — it is filed at zero fee.

Q3. Can IEPF-1A be filed more than once for the same original transfer? No — it cannot be filed twice against the same IEPF-1/1-INV SRN.

Q4. Is IEPF-1A processed automatically? Yes, it is processed in STP mode with no resubmission facility.

Q5. What format is the underlying investor data submitted in? As an Excel spreadsheet (the IEPF-1A information sheet), not exceeding 20 MB per file.

Disclaimer

This article is based on the official Instruction Kit for Form IEPF-1A published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for IEPF-1A and resources available on the MCA website.