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<h1>Unclaimed funds and shares transfer: temporary fee free electronic filing and e verification relief for IEPF compliance amid COVID 19.</h1> The circular provides temporary procedural facilitation for compliance with obligations to transfer unpaid or unclaimed amounts and related share transfers under the Companies Act and the IEPFA Rules, acknowledging COVID 19 related operational impediments and permitting electronic filing of specified IEPF e forms and e verification of claims through the MCA electronic registry without additional fees, so stakeholders may undertake requisite transfer, accounting and refund actions remotely.