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<h1>Companies Must Report Unclaimed Funds Under Section 205C(2) to Investor Education and Protection Fund; Auditor Verification Required.</h1> The statutory requirement for companies to report amounts due for crediting to the Investor Education and Protection Fund under section 205C(2). It requires companies to provide details such as company name, registered office, financial year, and total amount due as of March 31. It mandates disclosure of unclaimed amounts over six years, including unpaid dividends, unclaimed share application money, matured deposits, matured debentures, and related interest. The form must be signed by an authorized person and verified by an auditor, confirming the accuracy of the details provided.