CA, CS, CMA : A comprehensive guide covering 175 legal compliances for July 2026 under FEMA, Income Tax, GST, SEBI, Companies Act, Labour Laws, ...
Corporate Law : EPFO simplified PF withdrawal rules by reducing categories and easing eligibility, but most claims continue to fail because of KYC...
Income Tax : The Income Tax Department has explained the tax treatment of gratuity, pension, leave encashment, provident funds, NPS, and retire...
Income Tax : Under the earlier law, even a one-day delay in depositing employee contributions resulted in permanent tax disallowance. The new r...
Corporate Law : International workers from non-SSA countries cannot withdraw PF on exit. The article explains why age 58 remains the key condition...
Corporate Law : A six-month special scheme allows employers to enrol left-out employees and regularise EPF non-compliance with minimal penalties....
Corporate Law : Ministry of Labour launches EPF Enrolment Campaign 2025 (Nov 2025 - Apr 2026) to expand social security. Employers can regularize ...
Corporate Law : EPFO increases the auto-settlement limit for advance claims to ₹5 lakhs, enabling faster access to funds for members across vari...
Corporate Law : EPFO introduces easier PF transfer with revamped Form 13 and bulk UAN generation for employers (without immediate Aadhaar)....
Corporate Law : EPFO adds 15 banks for employer contributions, expanding to 32 banks. The move aims to enhance efficiency and reduce transactional...
Income Tax : The ITAT Ahmedabad upheld the disallowance of employees' PF/ESI contributions deposited beyond the due dates prescribed under the ...
Income Tax : The ITAT Ahmedabad held that proportionate interest disallowance cannot be sustained without establishing a direct nexus between b...
Income Tax : The Agra ITAT held that disallowance of employees' PF and ESI contributions could not be made through Section 143(1) processing wh...
Income Tax : The Tribunal rejected the challenge to disallowance of delayed PF and ESI employee contributions, relying on the Supreme Court's d...
Income Tax : The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues can...
Corporate Law : EPFO has approved acceptance of transgender identity certificates for name and gender corrections. The move strengthens inclusivit...
Corporate Law : The authority held that pension contributions wrongly paid for ineligible members must be recalculated with interest, transferred ...
Corporate Law : EPFO has confirmed that the Aadhaar–UAN seeding deadline will not be extended beyond 31 October 2025. Employers must ensure full...
Corporate Law : EPFO's campaign (Nov 2025–Apr 2026) allows employers to enroll employees missed from 2017 to 2025. Pay only employer's share and...
Corporate Law : EPFO introduces a revamped Electronic Challan-cum-Return (ECR) from September 2025 with system-based validations, revised filing o...
EPFO Issues Revised Instructions to Facilitate PF Members to Rectify their Birth Records In a move to extend the availability and reach of online services in the wake of the COVID-19 pandemic, EPFO has issued revised instructions to its field offices to facilitate PF members to rectify their date of birth in EPFO records, thus […]
Foreign workers taking up overseas assignments pay more attention to the tax regime of the country when determining costs, and often tend to overlook the social security laws of the country, which are equally important. India requires every business entity employing more than 20 workers to register with the national social security system and makes it […]
Q 1. Who is eligible for the advance from EPF to fight COVID-19 Pandemic? Ans: Any member of EPF Scheme, 1952 with UAN (Universal account number) employed in any establishment or factory covered under EPF & MP Act, 1952. Q 2. Under which provision of the EPF Scheme, 1952, a member is entitled for benefit? Ans: That […]
How to file online EPF advance claim considering Outbreak of pandemic (COVID-19) The notification amends the EPF Scheme, 1952 by inserting Sub-Para (3) under Para 68L of the EPF Scheme, 1952 to provide for non-refundable advance to EPF members not exceeding the basic wages and dearness allowances for three months or upto 75% of the amount standing to […]
in case of a dispute in the date of birth, any of the following documents may be accepted as valid proof of date of birth: > Birth Certificate issued by the Registrar of Births and Deaths. > Any school/education related certificate. > Certificate based on the service records of the Central/State Government Organisations. > Any other reliable document issued by a government department.
(i) The benefit of crediting of 24% of wages to the PF Accounts of workers will only be given to such establishments where 100% KYC is completed, (ii) Where salaries have been paid to the workers by the employers for the lock down period duly filing ECR for the same period and where a declaration is given about number of excluded employees and (iii) The declaration of excluded employees is optional till now but to avail the said benefit it is now mandatory.
The Covid-19 has been declared a Pandemic by Government of India for the entire country and therefore the members of the EPF have become eligible for the benefits of non-refundable advance under the sub-para 68(3)(L) which has come into force vide Ministry of Labour, Govt of India Notification GSR 225 (E) dated 27.03.2020 as published in the Gazette of India (Extraordinary) Part II- Section 3-sub section (1) on 28.03.2020.
Government, permit a non-refundable advance from the provident fund account of such member not exceeding the basic wages and dearness allowances of that member for three months or up to seventy-five per cent. of the amount standing to his credit in the Fund, whichever is less.
Carewell Security Services Private Limited Vs Employees Provident Fund Organization (Madhya Pradesh High Court) Conclusion: Employer could not camouflage basic wage as part of allowance so as to avoid deduction and contribution under the EPF Act. Held: Assessee was company incorporated under the provisions of the Companies Act and was engaged in the business of […]
As we know that employers use to contribute to the retirement benefit schemes of employees to enable them to maintain a quality life after retirement. Generally these contribution by employer can be in any one or in combination of following three forms: 1. Contribution to PF (Provident Fund) of the employees (Recognised PF, Unrecognised PF […]
