In exercise of the powers conferred by sub-sections (1), (2), (3), (4), (8), (9), (10) and (11) of section 125 and subsection (6) of section 124 read with section 469 of the Companies Act, 2013 the Central Government notified the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025. According to the Amendment Rules, 2025, Form No. IEPF-5 substituted by revised Form No. IEPF-5(Application to the Authority for claiming unpaid amounts and shares out of Investor Education and Protection Fund) and which came into effect on October 6, 2025