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    Question

    Section 125 of Companies Act, 2013 relates

    to:
    A CSR provisions Correct Answer Incorrect Answer
    B Investor Education and Protection Fund (IEPF) Correct Answer Incorrect Answer
    C Audit Committee Correct Answer Incorrect Answer
    D Appointment of Directors Correct Answer Incorrect Answer
    E Corporate Governance Correct Answer Incorrect Answer

    Solution

    Section 125 mandates creation of IEPF for unclaimed dividends, matured deposits, debentures, application money, etc. The fund is used for investor awareness, refunds, and protection. This ensures idle/unclaimed funds benefit investors and not companies.

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