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    <title>Filings under section 124 and section 125 of the Companies Act 2013 r/w IEPFA (Accounting, Audit. Transfer and Refund) Rules 2016 in view of emerging situation due to outbreak of COVID— 19</title>
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    <description>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.</description>
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      <description>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.</description>
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