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of <h1>Investor Education and Protection Fund: Section 125 of Companies Act 2013 Details Funding and Usage for Investor Benefits</h1> The Investor Education and Protection Fund (IEPF) is established by the Central Government under Section 125 of the Companies Act, 2013. It is funded through various sources, including government grants, unclaimed dividends, matured deposits, and donations. The Fund is used for refunding unclaimed amounts, promoting investor education, distributing disgorged amounts to affected investors, and reimbursing legal expenses for class actions. An authority, appointed by the government, administers the Fund, maintains records, and audits its accounts. The authority also prepares an annual report for the Central Government, which is presented to Parliament.
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