Question
As per the Companies Act, IEPF is established by
________ under Section ________ and it can be used for ________.Solution
• The Investor Education and Protection Fund (IEPF) is established by the Central Government. • It is governed by Section 125 of the Companies Act, 2013. • The fund is utilised for: o Promotion of investor education o Protection of investors’ interests o Refund of unclaimed amounts to investors o Awareness programmes and related purposes Kindly Note: • Section 124 deals with transfer of unpaid/unclaimed amounts to IEPF, • Section 125 deals with establishment and utilisation of IEPF.
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