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    <title>Draft Rules (4th phase) under Companies Act 2013</title>
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    <description>Establishment and governance of the Investor Education and Protection Fund Authority to administer the IEPF under the Companies Act, 2013. The rules specify constitution, membership (including ex officio RBI and SEBI nominees and government Chairperson), CEO responsibilities, committee structure, meeting and conflict of interest rules, core functions (fund administration, compliance oversight, claims settlement, disgorgement distribution, legal enforcement, investor education grants), financial classifications (Trust Funds, Capital Fund, Revenue Account), accounting and CAG audit requirements, asset and liability transfer from the existing IEPF, Central Government directions, reporting obligations and tax exemptions.</description>
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