Investor Education and Protection Fund reporting: substituted Form 1 prescribes mandatory company fields, verification and professional certification for filings. Substitution of Form 1 requires companies to file an electronic Statement of amounts credited to the Investor Education and Protection Fund with mandatory company identifiers, service request number, payment date and mode, an itemised schedule of amounts by category (unpaid dividends, application money due for refund, matured deposits, matured debentures, interest, grants and donations), the related financial year(s), attachments, board resolution authorisation, digital signature by an authorised officer and certification by a practising accountant, cost accountant, company secretary or statutory auditor.