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Income_tax_2025

Section / Rule Number Content


1. Short Title, Extent and Commencement - The Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
2. Definitions - The Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
3. Fund
4. Accounts and Audit
5. Statement to be Furnished to the Fund
6. Manner of Transfer of Shares Under Sub-section (6) of Section 124 to the Fund
7. Refunds to Claimants from Fund
8. Power to Direct Payment of Amount Due to the Fund
9. Transfer of Assets, Liabilities, etc., of the Existing IEPF to the Authority
10. Returns and Reports
11. Protection of Action Taken in Good Faith
12. Repeal and Savings
6A. Manner of transfer of shares under sub-section (9) of section 90 of the Act to the Fund
Schedule I
Schedule II
Schedule III
Schedule IV

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