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    <title>Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2021.</title>
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    <description>Amendments to the IEPF Authority Rules substitute the term &quot;nominee&quot; with &quot;claimant&quot;, raise the monetary threshold from Rs. 2,00,000 to Rs. 5,00,000 per issuer, and require succession certificate or equivalent court/tribunal decree for transfers above the enhanced threshold. They prescribe attestation of death certificates or transaction statements, permit companies to increase the limit by board resolution under the referenced securities schedule, modify loss-of-securities procedures (notarisation to self attestation; removal of market-value clause; increase of specified monetary figure), alter certain verification steps in disposal procedure, and replace Form IEPF-5.</description>
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