Transfer of unclaimed shares to the IEPF requires crediting to the Authority's DEMAT account with prescribed notice and reporting procedures. Companies must credit shares due for transfer to the Authority's DEMAT account within thirty days, except where the beneficial owner encashed or received dividend credit during the seven year period. The Board must authorise officers to sign transfer documents. Companies must notify shareholders three months before transfer, publish a public notice, and follow depository corporate action processes for dematerialised shares or prescribed reissuance and conversion steps for physical shares. Transfers are reported to the Authority in prescribed forms, records preserved, voting rights frozen until claim, benefits (except rights issues) credited to the Authority, and proceeds from delisting, winding up or purchase applications remitted to the Fund and held in separate ledgers.