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of <h1>Investor Education and Protection Fund rules define fund composition, accounting transfers and usage for investor welfare</h1> The rules establish that the Authority administers the Investor Education and Protection Fund and prescribe its corpus composition, including unpaid dividends, shares and resultant benefits, grants, fees, other receipts, income and specified banking-related amounts; unpaid interest on term deposits and debentures is transferable with matured amounts. Accounting and transfer mechanics require initial credit to consolidated fund heads, subsequent transfer to a non-interest bearing public account termed IEPF Fund, budget provisioning and recoupment mechanics for expenditure, and separate accounting for grants and investment income.
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