Hello Sir, are IEPF Rules 2016 there in course ? it is not there in study material also,,
As per ICAI Announcement
IV Applicability of the Companies Act, 2013:
(i) The relevant notified Sections of the Companies Act, 2013 and other legislative amendments including relevant Notifications / Circulars / Rules / Guidelines issued by Regulating Authorities, cut-off date will be 30th April, 2017.
IEPF Rules 2016 came into force on 7th Sept 2016
So logically it is applicable.