Investor unclaimed and unpaid amounts: companies must annually file Form 5 INV and upload investor wise details online. Companies must, within 90 days after the AGM and annually for seven years, file eForm 5 INV and upload on company and government websites a statement of unclaimed and unpaid amounts listing each entitled person, address, nature and amount due and the due date for transfer to the Investor Education and Protection Fund; the eForm must be certified by a practising CA/CS/Cost Accountant or the statutory auditors, and investor wise excel details must be uploaded to the IEPF portal within 14 days with prescribed validations and confirmation procedures.