Investor Education and Protection Fund: Authority must report companies failing to transfer due amounts and failing to file required information. Rule 8 requires the Authority to report to the Central Government on companies that fail to transfer amounts due to the Investor Education and Protection Fund within sixty days of the financial year end, and to report by the end of the next financial year on companies that fail to file the information required under sub-rule (8) of rule 5. The rule records that the prior company-level reporting obligations in sub rules (1) and (2) - including submission of Form IEPF 6 and explanations for deviations - were omitted by notification.