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of <h1>Investor Protection Fund Rules: Unpaid Dividends, Deposits, and Donations Categorized and Transferred; Surplus Not Invested</h1> Under the Investor Education and Protection Fund (Awareness and Protection of Investors) Rules, 2001, all received amounts are categorized under specific accounting heads and transferred to the Fund. These include unpaid dividends, application money, matured deposits, and debentures, along with accrued interest. Grants and donations from state governments, companies, or institutions are credited under a separate sub-head. Expenditures related to the Fund's objectives are recorded under the Department of Company Affairs, with equivalent deductions from the Fund. Currently, any surplus in the Fund is not used for investment purposes.
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