Section 3(i) in The Investor Education and Protection Fund (awareness and protection of investors) Rules, 2001
(i)Every Company shall, when effecting a credit to the account of the Fund, will separately furnish to the concerned Registrar of Companies a statement in Form 1 duly certified by a Chartered Accountant or a Company Secretary or a Cost Accountant practicing in India or by the statutory auditors of the company. Provided that each Company shall keep a record relating to folio number. Certificate Number etc. in respect of persons to whom the amount of unpaid or unclaimed dividend. application money, matured deposit or debentures, interest accrued or payable, for a period of three years and the Committee or Sub-Committee shall have powers to inspect such records of that period.
