Form IEPF-4: Complete Guide to Statement of Shares Transferred to IEPF
Form IEPF-4 is the web form filed by a company or bank to submit the statement of shares transferred to the IEPF, and information regarding shares and unclaimed/unpaid dividends not yet transferred. It is governed by Rules 6(5), 6(8), 6A(5), 6A(8), and 6(3) of the IEPFA Rules, 2016 and Section 124 of the Companies Act, 2013.
Companies/banks required to transfer unpaid/unclaimed dividend amounts to the IEPF must also transfer the corresponding shares (and/or dividend thereon) under Section 125. Where a company/bank does not transfer the amount/shares due to a court, tribunal, or statutory authority order, those details must instead be reported via IEPF-4 within 30 days of the financial year-end.
Who Should File IEPF-4 / When is it Filed
Any company/bank transferring shares to the IEPF (under Section 124(6) or Section 90(9)), reporting benefits accruing on shares already transferred, or reporting shares/dividends withheld from transfer due to a legal order, must file IEPF-4.
Important Checkpoints Before Filing
- Applicant must be registered as a Business User on the MCA portal
- The company/bank must be registered with MCA and hold a valid, approved CIN/BCIN, and must have share capital
- The signing authority must hold a valid, non-expired, non-revoked DSC, registered on the MCA portal against the DIN/PAN/Membership number provided
- Signatories must hold an approved DIN or valid PAN/Membership number, associated with the company/bank under the selected designation
- The signing director’s DIN must not be flagged for disqualification
- The certifying professional’s membership number must be valid, and the professional must not be debarred
- The PAN of the authorised person must be mapped with the bank (for bank filings)
- If the company/bank is amalgamated, the CIN/BCIN of the amalgamated entity must be entered
- No other IEPF-4 filing should be pending for the company/bank
- The total nominal amount of shares transferred (field 4a) must match the Excel attachment
- An SRN of IEPF-1/1-INV/IEPF-1A, or a prior IEPF-4 SRN, is required
- The gap between the advertisement date and the filing date must be at least 3 months
- The investor-wise details Excel must follow the specified format and belong to the same company/bank
- The form cannot be signed by a Director/Manager/CS/CEO/CFO whose cessation (via DIR-12/old Form 32) is still open
- Each Excel template uploaded must not exceed 20 MB
- Form IEPF-3 has been merged into IEPF-4
Step-by-Step Filing Process
- Login to MCA portal → MCA Services → E-Filing → IEPF Services
- Access Form No. IEPF-4
- Select the purpose of filing (transfer under Section 124(6)/90(9), benefits accruing, or information on shares/dividends not transferred)
- Fill up the application, quoting the applicable IEPF-1/1-INV/IEPF-1A/prior IEPF-4 SRN, and attach the investor-wise details Excel
- Optionally save as draft
- Submit the webform and note the SRN
- Affix DSC
- Upload the DSC-affixed PDF on MCA portal
- Pay Fees
- Receive acknowledgement
Signing Requirements
- Digitally signed by an authorised signatory with an approved DIN or valid PAN/Membership number
- Certification by a practicing professional with a valid, non-debarred membership number
Fee Structure
Normal Fee — Companies with Share Capital
| Nominal Share Capital (INR) | Fee (INR) |
|---|---|
| Less than 1,00,000 | 200 |
| 1,00,000 to 4,99,999 | 300 |
| 5,00,000 to 24,99,999 | 400 |
| 25,00,000 to 99,99,999 | 500 |
| 1,00,00,000 or more | 600 |
Companies without share capital: ₹200
Additional (Delay) Fee
Event date logic depends on the purpose selected: for share-transfer purposes (Section 124(6), Section 90(9), or benefits accruing thereon), the event date is the date of the corporate action to the IEPF Authority’s demat account. For “information of shares and unclaimed/unpaid dividend not transferred,” the event date is the close of the financial year. Time limit: 30 days.
| Period of Delay | Additional Fee |
|---|---|
| Up to 30 days | 2× normal fee |
| More than 30 up to 60 days | 4× normal fee |
| More than 60 up to 90 days | 6× normal fee |
| More than 90 up to 180 days | 10× normal fee |
| More than 180 days | 12× normal fee |
Processing Mode
Form IEPF-4 is processed in STP mode — taken on record electronically without further processing. There is no provision for resubmission.
Useful Links
Frequently Asked Questions (FAQs)
Q1. Is Form IEPF-3 still used? No — it has been merged into IEPF-4.
Q2. What is the minimum gap required between the advertisement and filing dates? At least 3 months.
Q3. Can two IEPF-4 filings be pending simultaneously? No — no other IEPF-4 should be pending for the company/bank at the time of filing.
Q4. Is IEPF-4 processed automatically? Yes, it is processed in STP mode with no resubmission facility.
Q5. What SRN must be referenced when filing IEPF-4? An SRN of IEPF-1, the legacy Form 1-INV, IEPF-1A, or a prior IEPF-4, depending on the case.
Disclaimer
This article is based on the official Instruction Kit for Form IEPF-4 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-4 and resources available on the MCA website.