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    <title>Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules, 2012</title>
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    <description>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.</description>
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