Under section 124(5) of the Companies Act, 2013, where must an amount go that remains unpaid or unclaimed for seven years from its transfer to the Unpaid Dividend Account?

Section 124(5) requires an amount lying unpaid or unclaimed for seven years from the date of its transfer to the Unpaid Dividend Account to be transferred, with any interest accrued, to the Investor Education and Protection Fund under section 125. Transfer to the General Revenue Account of the Central Government was the rule under the Companies Act, 1956 before the Fund replaced it; the amount never reverts to the company.