Can the Investor Education and Protection Fund be utilized for the activities related to "Har Ghar Tiranga" a campaign under the aegis of Azadi Ka Amrit Mahotsav, under the provisions of Companies Act, 2013?

Section 125(3) of the Companies Act, 2013, provides the Investor Education and Protection Fund shall be utilised for- The refund in respect of unclaimed dividends, matured deposits, matured debentures, the application money due for refund and interest thereon; Promotion of investor's education, awareness and protection; Distribution of any disgorged amount among eligible and identifiable applicants for shares or debentures, shareholders, debenture holders or depositors who have suffered losses due to wrong actions by any person, in accordance with the order made by the Court which had ordered disgorgement; Reimbursement of legal expenses incurred in pursuing class action suits under section 37 and 245 by members, debenture-holders or depositors as may be sanctioned by the Tribunal; and Any other purpose incidental thereto, in accordance with Rule of IEPF authority (Accounting, Audit, Transfer and Refund) Rules, 2016. Thus, as per above provisions, Investor Education and Protection Fund cannot be utilised for the activities related to "Har Ghar Tiranga" a campaign under the aegis of Azadi Ka Amrit Mahotsav, under the provisions of Companies Act, 2013.