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EPFO Urges Firms to Apply for PF Trust Amnesty Before December 28
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CNBC TV18•13-10-2026, 17:51
EPFO Urges Firms to Apply for PF Trust Amnesty Before December 28
- •The Employees' Provident Fund Organisation has urged eligible establishments to apply for the Amnesty Scheme 2026 before the December 28 deadline.
- •The scheme offers a one-time opportunity to regularise the exemption status of specific provident fund trusts recognised under the Income Tax Act 1961.
- •It covers trusts lacking a formal exemption order under the Employees' Provident Funds and Miscellaneous Provisions Act 1952 or the Code on Social Security 2020.
- •The initiative relaxes statutory requirements including minimum employee strength, trust corpus size, and the three-year compliance rule.
- •Regularised establishments can choose to operate either as exempt trusts managing their own funds or as unexempt under EPFO administration.
Key Questions Answered
The deadline for eligible establishments to apply for the EPFO Amnesty Scheme, 2026, is December 28, 2026.
The scheme covers provident fund trusts recognised under the Income Tax Act, 1961, but which lack a formal exemption order under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, or the Code on Social Security, 2020.
The scheme relaxes specific statutory requirements under the Code on Social Security, 2020, including those regarding minimum employee strength, the size of the PF trust corpus, and the three-year compliance rule.
