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    <title>Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund), Third Amendment, Rules, 2021.</title>
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    <description>The amendment restricts transfer or dealings in shares held in the Authority&#039;s DEMAT account to returning shares to claimants or transfers under specified sub-rules, and permits the Authority to receive amounts paid on behalf of minority shareholders under section 236 after verifying statutory conditions and company reports, crediting proceeds to a separate Fund ledger; companies must remit such amounts to the specified IEPF account and file Form IEPF-7 within thirty days, while the Authority bears no liability and claimants receive only amounts credited without interest.</description>
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